Answer:
Yes, in certain instances nursing home expenses are deductible medical expenses.
- If you, your spouse, or your dependent is in a nursing home primarily for medical care, then the nursing home cost not compensated for by insurance or otherwise (including meals and lodging) is deductible as a medical expense.
- If that individual is in a home primarily for non-medical reasons, then only the cost of the actual medical care not compensated for by insurance or otherwise is deductible as a medical expense, not the cost of the meals and lodging.
- To determine if your father qualifies as your dependent for this purpose, refer to “Whose Medical Expenses Can You Include” and “Nursing Home” in Publication 502, Medical and Dental Expenses.
- Deduct medical expenses on Schedule A (Form 1040), Itemized Deductions.
- The total amount of all allowable medical expenses is the amount of such expenses that exceeds 7.5% of adjusted gross income.