Can home health care costs be deducted?

[justbethp2]

Can home health care assitants costs be deducted

[TomK2023]

Yes, you can deduct home health care expenses.

"You can include in medical expenses wages and other amounts you pay for nursing services. The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. These services can be provided in your home or another care facility."

Medical and Dental Expenses IRS Pub. 502 - Page 11-12

To deduct medical, dental, or vision costs on your federal return, you have to itemize your deductions on Schedule A instead of taking the Standard Deduction. 

If you itemize, you can deduct medical expenses that exceed 7.5% of your adjusted gross income (AGI)

Enter Medical Expenses:

1. Open your return (if not already open)
2. Enter "medical expenses" in the Search box.
3. Click on "jump to medical expenses" link.
4. Enter your information.

[dstover]

You can only deduct the portion of in-home care that is medical. Home help with meal prep, cleaning, laundry, errands, companionship, etc. is not a deductible medical expense. Help with things like bathing, toileting, dressing, eating, wound dressing, etc. would be considered medical. See IRS publication 502, Medical and Dental Expenses: https://www.irs.gov/pub/irs-pdf/p502.p