My father is in a nursing home and I pay for the entire cost. Can I deduct these expenses on my tax return? 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. Additional Information: Can I deduct my medical and dental expenses? Subcategory: Medical, nursing home, special care expensesCategory: Itemized deductions, standard deduction Back to Frequently Asked Questions
