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February 10, 2020
Question

Allowable deduction

  • February 10, 2020
  • 1 reply
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I am working on my father in laws taxes.  He is blind, restricted to a wheel chair and now is being cared for at a He stays at the facility 24 hours a day, every day.  they provide his day to day care, administer medication, assist in toiletry, bathing and eating.  There is an assigned nurse to the Memory Care unit 24 hours a day.  His doctors now travel to him for treatment and the facility also has a doctor on staff that sees him.  He pays a monthly fee that covers all of the above.  Is any portion of this fee deductable?

 

Thank you

    1 reply

    DMarkM1
    February 10, 2020

    Yes, the fee is deductible if the reason for being in the facility is medical care.  Any medical expenses that exceed 7.5% of Adjusted Gross Income would be an itemized deduction.  Here is an extract from Publication 502.  

     

    "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."

     

     

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