What expenses for medical care for Residents of Assisted Living can be deducted *Section 213 of IRS Code? Where is this entered in Turbo Tax Premier 2018?

[Cindy0H]

First, I will explain what can be included and then how to enter it in TurboTax.

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.

You can include in medical expenses wages and other amounts you pay for nursing services. The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. These services can be provided in your home or another care facility.

Generally, only the amount spent for nursing services is a medical expense. If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. 

This is from Pub. 502 (page 12):

https://www.irs.gov/pub/irs-pdf/p502.pdf

How to enter:

• Personal
• Deductions & Credits
• Medical
• Medical Expenses....start

If you have other questions about this, ask in the comment section below.