TAX DEDUCTIBLE HOME CARE EXPENSES
IRS Pub 502 Nursing Service: http://www.irs.gov/publications/p502/ar02.html#en_US_2013_publink1000178989
Don’t forget to read sections of Pub 502 includible medical expenses. Remember that all such deductions require that you itemize on your tax return, and, that the expenses were incurred for you or one of your dependents. Always consult with your tax accountant or attorney before taking such deductions.
According to IRS Publication 502, Nursing Services , “You can include medical expenses, wages, and other expenditures for nursing services. The services need not be performed by a nurse as long as they are generally performed by a nurse. This includes services connected with caring for the patient's condition, such as administering medication or changing dressings, as well as bathing and grooming. These services can be provided in your home or another care facility. “
You can also include any care related travel expenses such as trips to and from medical treatment, as well as a percentage of the attendant's meals.
You should remember that expenses for household services such as cooking, shopping, and cleaning are not deductible. IRS Publications 502, Household Help, says: “You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. This is a personal expense that is not deductible.”
According to IRS Publication 503, Child and Dependent Care Expenses, expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Check with your accountant on a deduction for care planning such as emergency care planning, care transition planning, and care planning to keep your loved one at home.
IRS Pub 502 Nursing Service: http://www.irs.gov/publications/p502/ar02.html#en_US_2013_publink1000178989
Don’t forget to read sections of Pub 502 includible medical expenses. Remember that all such deductions require that you itemize on your tax return, and, that the expenses were incurred for you or one of your dependents. Always consult with your tax accountant or attorney before taking such deductions.
According to IRS Publication 502, Nursing Services , “You can include medical expenses, wages, and other expenditures for nursing services. The services need not be performed by a nurse as long as they are generally performed by a nurse. This includes services connected with caring for the patient's condition, such as administering medication or changing dressings, as well as bathing and grooming. These services can be provided in your home or another care facility. “
You can also include any care related travel expenses such as trips to and from medical treatment, as well as a percentage of the attendant's meals.
You should remember that expenses for household services such as cooking, shopping, and cleaning are not deductible. IRS Publications 502, Household Help, says: “You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. This is a personal expense that is not deductible.”
According to IRS Publication 503, Child and Dependent Care Expenses, expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Check with your accountant on a deduction for care planning such as emergency care planning, care transition planning, and care planning to keep your loved one at home.