Meals when in hospital or nursing hime

[erchess]

My parents are long time non paying clients and this question pertains to their tax return for 2013. Mom went into a the local hospital and thence into a nursing home in 2013. I know that out of pocket expenses paid to the facilities for her care (which so far are not much but will be after the Medicare hundred days) are deductible. Dad and I spent so much time with her some days that we ate lunch in the hospital coffee shop and dinner in restaurants. We also at times brought restaurant food to the facility and we all ate. I am thinking that quite aside from whether we have adequate records none of that food is deductible because none of it was food provided for the patient by the institution. Am I right?

[appelman]

Yes.

I agree with your conclusion that your food bills are not deductible. I assume that food for your mother is provided by the institution.

[taxea]

I also agree. Would you be able to take a deduction for meals while out shopping? You have to eat..that you chose to pay for a meal does not make it deductible.