First, please accept
my condolences on your wife's passing.
If you and your late
wife were still married during the year -- and this is regardless of whether
you remarried later in the year, or not -- then, yes, you can claim certain expenses
such as these as medical expenses when you itemize deductions on your return.
According to IRS Publication 502,
relating to 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.
Don't include the cost of meals and lodging if the
reason for being in the home is personal. You can, however, include in medical
expenses the part of the cost that is for medical or nursing care.
Please see the
TurboTax article Can
I Claim Medical Expenses on My Taxes? for additional information on
claiming a medical deduction.
