home care expenses – can they be used as deductible medical expenses?
In-home care expenses are deductible as a medical expense if they qualify as maintenance or personal care expenses are for either a chronically ill individual or an individual who has been certified by a licensed health care practitioner and meets any one of the following conditions: (1) – The individual is unable to perform at least two activities of daily living (eating, toileting, transferring, bathing, dressing, and continence) for at least 90 days without substantial assistance. (2) – The individual must be disabled as defined by IRS regulations. (3) – The individual needs substantial supervision due to his or her cognitive impairment. We feel that the best documentation is a letter from your health care practitioner.
