Are medications taken in a nursing home tax deductible?

February 24, 2006

From:  Christina
Date:  Wed, 01 Feb 2006

My mother is in a nursing home. The nursing home provides and dispenses her medications and the cost is passed along to us in her monthly bill. Are the medications tax deductible in this situation or an any way partially reimbursable? Should the nursing home be providing information about the medications dispensed for the entire year?

Answer

Date:  Thu, 09 Feb 2006

Hello Christina,

The medications should be tax deductible, provided they are prescription medications. Since the nursing home is itemizing the amount on monthly bills, I don't think they are required to provide the total for the year. They might if you asked them.

Whether the medication expense is reimbursable depends on what medical insurance your mother has. Have you looked into the new Medicare prescription coverage?

I suggest that you consult with a local tax advisor about the nursing home expenses. Depending on your mother's condition, the entire amount paid for nursing home care could be tax deductible as a medical expense, subject to the 7.5% of adjusted gross income limitation.

Good luck!
Mike Gray

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