My mother is in a nursing home. Can she still deduct this expense?
Yes. For 2018, in certain instances nursing home expenses are allowable as medical expenses.
- If you or someone who was your spouse or your dependent, either when the service was provided or when you paid them, is in a nursing home primarily for medical care, then the entire cost including meals and lodging is deductible as a medical expense.
- If the individual is in the home mainly for personal reasons, then only the cost of the actual medical care is deductible as a medical expense, not the cost of the meals and lodging.
To determine if your mother 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 of all allowable medical expenses must be reduced by 7.5% of your adjusted gross income.
This write-off is only available to filers who itemize. People who qualify for it can deduct insurance premiums paid with after-tax dollars, plus many costs not always covered by health insurance—such as for long-term care, prostheses, a wig after chemotherapy and more.