Rev. date: 2/4/2010Nursing home expenses are allowable as medical expenses in certain
instances.
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If you, your spouse, or your dependent is in a nursing home,
and the primary reason for being there is for medical care, the entire cost,
including meals and lodging, is a deductible medical expense.
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If the individual is in the home mainly for personal reasons,
then only the cost of the actual medical care is a deductible medical expense,
and the cost of the meals and lodging is not deductible.
To determine if your father qualifies as your dependent for this purpose, refer
to
Publication 502,
Medical and Dental Expenses.