Long-term care for a parent
Varies
Can You Write Off Long-term Care for a Parent?
Short answer: Yes if you pay for it and your parent qualifies as your dependent for medical purposes (their income can be over the normal dependent limit).
Medical costs are an itemized deduction only for the amount above 7.5% of your AGI, and only if your itemized total beats the standard deduction ($16,100 single / $32,200 joint for 2026).
Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.
Long-term care for a parent
Varies
Individuals / Personal Taxes
Yes if you pay for it and your parent qualifies as your dependent for medical purposes (their income can be over the normal dependent limit).
Business justification
Yes if you pay for it and your parent qualifies as your dependent for medical purposes (their income can be over the normal dependent limit). Medical costs are an itemized deduction only for the amount above 7.5% of your AGI, and only if your itemized total beats the standard deduction ($16,100 single / $32,200 joint for 2026).
Category
- Personal Tax Deductions