Are in-home care expenses considered deductible medical expenses?
(Revised November 2012)

In-home care expenses are deductible as a medical expense if they qualify as maintenance or personal care expenses for either a chronically ill individual or an individual who has been certified by a licensed health care practitioner as meeting one of the following criteria:

  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.

The best documentation to support your claim for deduction is a letter from your health care practitioner.

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