Long Term Care Costs - Home Care

[NJ Resident]

My mother is in her 90s and is diagnosed with dementia.  We have a service that provides in-home care that includes bathing, dressing her, cooking her meals, monitoring medications, taking her to doctor and other appointments, grocery shopping, and the like.  Can I deduct the cost of her home care from her taxes?  What documentation would I need for her to qualify for that deduction?

[MaryK4]

Yes, you can deduct.  Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with the individual’s disabilities (including protection from threats to health and safety due to severe cognitive impairment).  See Nursing Services.

You would need to keep records of her medical condition and the service agreement with any invoices with your tax records.  

[NJ Resident]

Thank you!