Home Care

[RLymanC]

Clients spouse qualifies as “Cronically Ill.”

Taxpayer paid out $23,000 for in home help. Is their anyway this care could be classified as a medical expense?

Client has not received a plan of care certificate from a licensed health care practitioner.

If certificate is needed, could it be retroactive?

[JG EA]

Schedule A instructions for what is included in Medical expenses:

"Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework- you can deduct only the cost of the nursing help."

Does your state require a certificate? Or is this something you've found in your research for federal?

[RLymanC]

Elderly Care

Page 4-8 in TB Col 1 under Exceptions: Personal and household services may be deductable as a qualified long-term care services.

The wording "long-term care" services>>>>> Having trouble with this statement

Quickfinder on page 5-4 under "Qualified long-term care expenses indicates this care must be prescribed by a licensed health care practioner, indicateing IRS rule.

The services do not have to be provided by a registered or trained nurse, and can be in home care.

Found this in IRC 7702B
Qualified long-term care services
For purposes of this section -
(1) In general
The term "qualified long-term care services" means necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance or personal care services, which -
(A) are required by a chronically ill individual, and
(B) are provided pursuant to a plan of care prescribed by a licensed health care practitioner.