The National Directory of Certified Public Accountants

Ask A CPA - Medical Expenses

Nursing Home Costs

Nursing home costs, including meals and lodging, are deductible as a medical itemized deduction, subject to the 10% / 7.5 AGI limitation on IRS Schedule A as long as the main reason for being in the home is to obtain medical care. If the reason for entering the nursing home is not primarily to obtain medical care, then only the portion spent on medical treatment is deductible.

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