Cost of Housing Deductible as Medical Expense

[thomtax]

Clients husband fell and broke his neck. Hospital sent him to a nursing home where the died a few weeks labor.

Client wants to deduct the cost of a motel room while he was alive. If I am reading it correcly, she can only deduct up to $50, and then only if in a place handled by the medical facility, which was not available. Plus, would a nursing home even qualify as medical facility? It appears to me that there is no deduction, but I may be reading things wrong.

I will appreciate others opinions and thank you.

[Roland Slugg]

Yes, it is deductible, and the limit is $50 per night per person. (Code §213(d)(2))

The transportation expenses to get from home to the nursing home (and back) are also deductible, of course.

[taxea]

So are any other travel/transportation expense if the home was not in the taxpayer's homebase. i.e. mileage to/from motel to nursing home, rental car, gas (allocated if used for other personal transportation. Check Pub 17 or IRS TAX MAP for other possible "medical" deductions that may apply.