Question:
I have a client whose wife lived in a nursing home after she
was diagnosed with alzheimers
Once a week, a doctor visited her, and others at the nursing
home to check on their well being. Also, the nursing home
staff made sure she was taking her medication.
Are these facts alone strong enough evidence of medical
reason being the primary reason for her being in the the
nursing home, for purposes of an itemized deduction for
nursing home costs?
Answer:
Nursing home costs, including room and board, may be
deductible IF the principal reason for being there is to
receive MEDICAL CARE. This may depend heavily on what extent
the Alzheimers has progressed, and whether the medical care
is something that could not be provided at home (with the
help of a caregiver). Read the relevent sections of Pub 502
and discuss the situation with a medical professional.
