Can I deduct nursing home expenses on my tax return?

You may deduct on your tax return qualified medical expenses you pay for yourself, your spouse, and your dependents, including a person you claim as a dependent under a Multiple Support Agreement. You can also deduct on your tax return medical expenses you paid for someone who would have qualified as your dependent except that the person did not meet the gross income or joint tax return test.

Nursing home expenses are allowable as medical expense tax deductions on your tax return in certain instances. If you, your spouse, or your dependent is in a nursing home or home for the aged, and the primary reason for being there is for medical care, the entire cost, including meals and lodging, is a medical expense and is tax deductible on your tax return. If the individual is in the home mainly for personal reasons, then only the cost of the actual medical care is a medical expense and tax deductible on your tax return, and the cost of the meals and lodging is not tax deductible on your tax return.

Related tax information about nursing home expenses

Tax Directory Topics:
Tax Deductible Medical and Dental Expenses
Tax Deductible Medical Savings Accounts
Tax Deductible Long Term Care Costs
Itemized Tax Deductions Directory

IRS publications about nursing home expenses:
For more information see IRS Publication 502, Medical and Dental Expenses. Also see IRS Publication 17,

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