Wages and other amounts paid for nursing services can be included in medical expenses. Services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient’s condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. These services can be provided in the home or another care facility.
Generally, only the amount spent for nursing services is a medical expense. If the attendant also provides personal and household services, the total expense amount must be divided between the times spent performing household and personal services and the time spent for nursing services. However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses.
Part of the amounts paid for that attendant’s meals are also included in medical expenses. Divide the food expense among the household members to find the cost of the attendant’s food. If additional amounts for household upkeep were paid because of the attendant, include the extra amounts with the medical expenses. This includes extra rent or utilities paid because a larger apartment was needed to provide space for the attendant.
Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow the taxpayer to work may qualify for the child and dependent care credit. But the same expenses can’t be used as both medical expenses and for the dependent care credit.
The employer’s share of payroll taxes related to the wages for nursing services are includible as a medical expense or for the dependent care credit, whichever is claimed.