File after death

[Allegr0]

If the person had private pay for nursing facilities can that be deducted?

[jkellett2]

Nursing home expenses are generally tax deductible as a medical expense if they are not reimbursed by insurance.  I presume by "private pay", that the expenses were paid by the patient and not reimbursed. 

Nursing homes will provide a detailed accounting of the expenses incurred.  Medical and housing expenses would be deductible.  There are a few things that would not be, such as barber services.