Ending licence taxes nursing homes

My father is in a nursing home and I pay for the entire cost. Can I deduct these expenses on my tax return?

Yes, in certain instances nursing home expenses are deductible medical expenses.

• If you, your spouse, or your dependent is in a nursing home primarily for medical care, then the entire nursing home cost (including meals and lodging) is deductible as a medical expense.
• If that individual is in a home primarily for non-medical reasons, then only the cost of the actual medical care is deductible as a medical expense, not the cost of the meals and lodging.
• To determine if your father qualifies as your dependent for this purpose, refer to Whose Medical Expenses Can You Include and Nursing Home in Publication 502, Medical and Dental Expenses.
• Deduct medical expenses on Schedule A (Form 1040), Itemized Deductions.
• The total amount of all allowable medical expenses is the amount of such expenses that exceeds 7.5% of adjusted gross income.