Can out of pocket nursing home payments be deducted as a medical expense on Schedule A?

[marteburrow]

can out of pocket nursing home (not in home) payments be deducted as a medical expense on Schedule A?

[George4Tacks]

If they are medically necessary. https://www.irs.gov/publications/p502#en_US_2021_publink1000178972

[IRonMaN]

I love the "medically necessary" requirement.  So am I missing something or do folks go to nursing homes because they couldn't get the tickets they wanted to go on spring break?

[rcooley25]

There are some who are in nursing homes for reason other than medical. They are there for mental reasons. I do not know how it is in your state but here in Illinois a few years back they closed many mental institutions and dumped them on the Nursing Homes.

[BobKamman]

"Medical" includes mental health.  

[TaxGuyBill]

I suspect the "medically necessary" part is to try to separate a traditional "nursing home" (primary purpose is medical) from an "assisted living" situation (primary purpose is lodging, but has medical assistance).

[rcooley25]

I respect your opinion but I dont agree with it.