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Those costs are an itemized medical deduction. You can deduct an amount of total medical expenses greater than 7.5 percent of your AGI if you itemize.
Although there is not a deduction specific to at home nursing care, the out-of-pocket expenses are an eligible medical expense.
You can enter the expenses in TurboTax Online here:
Note that in order to claim medical expenses you must itemize deductions and only the expenses over 7.5% of your AGI are deductible.
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