Nursing home room and board
$8,000-$12,000/mo
Can You Write Off Nursing Home Room and Board?
Short answer: Fully deductible when the main reason for the stay is medical care; otherwise only the medical portion is.
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.
Nursing home room and board
Typical range: $8,000-$12,000/mo
Individuals / Personal Taxes
Fully deductible when the main reason for the stay is medical care; otherwise only the medical portion is.
Business justification
Fully deductible when the main reason for the stay is medical care; otherwise only the medical portion is. 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