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January 30, 2020

Generally, you can deduct on Schedule A (Form 1040 or 1040-SR) only the amount of your medical and dental expenses that is more than 7.5% of your AGI.

 

IRS Pub.502 Medical and Dental Expenses (page 12)

 

Nursing Home
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.

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