Biz Write-Offs LogoBiz Write-Offs

Private duty nurse

$30-$80/hr

Can You Write Off Private Duty Nurse?

Short answer: Yes: nursing services at home count, including the employer payroll taxes you pay for the nurse.

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.