Are fees paid to a professional caregiver tax deductible?

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I pay, because of my health situation, a professional caregiver for home care services for 6 hours per day, 5 days per week

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  • KeriC
    KeriC FreeTaxUSA Agent
    edited November 2023
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    According to the IRS' Pub 502, "You can include in medical expenses wages and other amounts you pay for nursing services. The 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 your 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, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services."

    Maintenance and personal care services may be deductible as a medical expense if they are both "required by a chronically ill individual, and provided pursuant to a plan of care prescribed by a licensed health care practitioner."

    IRS Publication 502 for more information.