3 tests to to have your father qualify as a relative so you can claim as a dependent
1) member of household - lived in your home except for temporary absences - since he is your father this test does not need to be met
2) gross income for 2018 must be less than $4,150. gross income does not include tax-exempt income which includes social security benefits to the extent excluded from taxable income, tax exempt interest
3) you must provide over 50% of his support or if no one provided over 50% as long as you provided over 10% and the others agree to allow you to claim (form 2120 must be filed)
since he can't file a joint return, if he uses standard deduction so must his wife or if he itemizes so must his wife
how much you can claim s medical? you or his wife should have gotten a letter or some other document from the nursing home or an authorized representative breaking down the expenses between medical and personal. sometimes they only provide as a percent of total expenses. only those allocated to medical care are deductible. As your dependent you could claim your share as medical expenses.
your payments divided by total payments times the amount allocated to medical costs.
did you make a lump sum payment (no future payments required)? then the amount of your payments allocated to medical costs is only deductible in the current year if there was an agreement that required a specific fee payment as a condition of the home to provide lifetime care.
