A medical facility fee or expense includes hospital fees, rehabilitation facility fees, outpatient facility expenses, etc. Medical facilities include nursing homes which is similar to qualified long term care. Qualified long term care is for the chronically ill and must be prescribed by a licensed health care provider. Both are equally deductible as medical expenses. See below for more details:
Nursing homes:
You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care.
Qualified long-term care:
Expenses paid for qualified long-term care are deductible when they are required by a chronically ill individual needing assistance with daily living activities or are prescribed by a licensed health care provider.
Fees paid for household services generally are excluded. The expense must be for you, your spouse, or a dependent or qualifying person.
