Paying a family member to be a caregiver
Varies
Can You Write Off Paying a Family Member to Be a Caregiver?
Short answer: Payments for nursing-type care can be medical expenses, but the relative must report the pay as income.
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.
Paying a family member to be a caregiver
Varies
Individuals / Personal Taxes
Payments for nursing-type care can be medical expenses, but the relative must report the pay as income.
Business justification
Payments for nursing-type care can be medical expenses, but the relative must report the pay as income. 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