No, unfortunately, the weekly house cleaning would not be deductible as the primary purpose is not providing you with needed assistance for your disability. Incidental cleaning services to the performance of the primary purpose is acceptable, but not a dedicated weekly house cleaner.
Generally, you can only deduct the cost of nursing care. Nursing care does not have to be provided by a nurse but must be the kind of services that a nurse usually provides, such as assisting with eating, bathing, going to the toilet, or taking medications. If the aide performs other services, you will have to allocate the cost based on the amount of time spent performing nursing services.
However, there is a special rule for chronically ill individuals. You can deduct the entire cost of the aide if you meet three tests:
1. the individual is chronically ill as certified by a doctor (has a long-term illness that is permanent, or will last at least one year, or will lead to death.
2. the person requires assistance with 2 or more activities of daily living (ADLs are eating, dressing, bathing, toileting, transferring, and managing continence) OR the person requires assistance to prevent them from being a danger to themselves or others, due to cognitive impairment.
3. the care is provided according to a written care plan that is prepared by a qualified medical professional or social worker that is reviewed and updated at least once a year.
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