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

Answer:   Nursing home expenses are allowable as medical expenses in certain instances.

• If you, your spouse, or your dependent is in a nursing home, and the primary reason for being there is for medical care, the entire cost, including meals and lodging, is a medical expense.
• If the individual is in the home mainly for personal reasons, then only the cost of the actual medical care is a medical expense, and the cost of the meals and lodging is not deductible.

To determine if your father qualifies as your dependent for this purpose, refer to Publication 502, Medical and Dental Expenses.

• You deduct medical expenses on Form 1040, Schedule A (PDF), Itemized Deductions.
• The total of all allowable medical expenses must be reduced by 7.5% of your Adjusted Gross Income.