Adult DayCare

[momona]

Married couple are empty nesters. The SP has dementia and is only 61. The TP has to still work so the spouse is placed in adult daycare. I have looked but cannot find if the daycare costs are considered a medical expense.
Thank you in advance for your help.

[TAXNJ]

See The Taxbook starting at 4-3 (medical expense) Also, look at the Child and Dependent Care Credit to determine which is more beneficial to your scenario.

[Burke]

Medical expense treatment might be legitimate with a doctor's statement certifying he needs constant care; in-home care usually does qualify. I would think a dependent care credit might be more beneficial under the new tax laws, but it depends other factors including the TP's tax bracket.