This Daily Tax Tip Spotify Podcast and/or WordPress Blog Post understands you would like information on the deductibility of nursing services.
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 certain medical conditions, such as giving medication or changing dressings, as well as bathing and grooming. These services can be provided at 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 allocated between the time spent performing household and personal services and the time spent for nursing services.
You can also include in medical expenses part of the amount paid for that attendant’s meals. The amount includible in medical expenses is calculated by dividing the food expense among the household members to find the cost of the attendant’s food and then apportioning that amount in the same manner that the wages of the attendant are apportioned between deductible and nondeductible amounts.
If you have to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts in medical expenses. This includes, for example, extra rent or utilities paid because you had to move to a larger apartment to provide space for the attendant. The additional expenditures must be apportioned in the same manner that the wages of the attendant are apportioned between deductible and nondeductible amounts.
Please contact the office of Don Fitch Accountancy at (760)567-3110 or Email Don.Fitch@CPA.com if you have any questions or would like additional information.
DON FITCH, CPA
74478 Highway 111 #3
Palm Desert, CA 92260
Toll Free: (877)CPA-Help or (877)272-4357
P.S. My firm is based upon referrals. Please feel free to refer my firm to anyone you know that is looking for a new CPA and/or tax preparer. Thank you in advance.
(Updated 07082021-01 320-740)