Thoughts from others - tax question (nursing home expenses)

[soccerdad72]

Not expecting tax expert opinions, more just wondering how people would translate this and whether or not my parent's situation applies.

Long story short - my father had a fall months ago and was sent to a nursing facility for rehab. In recent months, however, it's been determined that he should remain in nursing care, partially because of physical ailments, but a lot of it because he's been diagnosed for dementia. They generally help him get dressed and bathed as well as assist him into and out of bed.

While doing my parents' taxes, I was trying to decide how to handle the past few months (3 months or so) of nursing costs as to whether they would qualify as medical expenses for itemized deduction purposes. I am already claiming the first few months, since they were actively providing rehab services and other medical care.

The official IRS page says this:

• 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.

https://www.irs.gov/faqs/itemized-d...es/medical-nursing-home-special-care-expenses

Google AI mentioned this:

• Primary Purpose is Medical: If the resident is in a home due to a chronic illness (unable to perform 2+ daily living activities) or requires 24/7 skilled nursing care, all costs, including room and board, are deductible.

Thoughts? How would you translate the IRS wording in my father's case?

 

[barkley]

irs publication 502 goes into this and from the way I read it (I administered Medicaid programs and the wording is similar) so long as your dad has a care plan from his doctor you should be able to (he meets the chronically Ill criteria b/c of the nature of the help he needs/he also probably meets it under the safety elements b/c of the dementia diagnosis).