IRS medical expense deduction
Some necessary care costs can be deducted. That is not the same as free care.
If you itemize, qualifying medical expenses above a percentage of adjusted gross income may reduce taxable income. Assisted living and home care sometimes qualify when the care is medically necessary. We are not a CPA.
The rule, in plain language
The federal medical expense deduction is for unreimbursed, necessary care — not for room and board that is just “a nicer apartment.” When a licensed professional says the person needs help with daily activities or has a cognitive impairment, a larger share of a facility bill can become a medical expense. The IRS still expects you to itemize, and only the amount above the AGI floor counts.
What families usually miss
- A facility invoice that does not split medical care from lodging. You may need a letter from the community.
- Who is allowed to claim the expense — the person in care, a spouse, or (less often) an adult child who can claim a dependent.
- Insurance reimbursements, VA payments, and Medicaid all change what is “unreimbursed.”
- State rules can differ from the federal return.
Keep invoices, care plans, and any doctor’s statement that describes the need. That file is what a CPA works from. We help you see whether it is worth a conversation.
What we will not do
We will not prepare your return, assign a deduction amount, or tell you to itemize. Tax law is fact-specific. If you want a CPA or enrolled agent, check the partner box and we will make an introduction.
This page is general information, current as of 2026, not tax advice. Confirm the AGI floor and qualified-expense rules with a tax professional or IRS.gov before you file.
Ask about the care deduction
We will help you gather facts. A CPA decides what goes on the return.