Respite care
$150-$400/day
Can You Write Off Respite Care?
Short answer: Yes when it provides nursing-type care to a chronically ill person; plain companionship doesn't count.
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.
Respite care
Typical range: $150-$400/day
Individuals / Personal Taxes
Yes when it provides nursing-type care to a chronically ill person; plain companionship doesn't count.
Business justification
Yes when it provides nursing-type care to a chronically ill person; plain companionship doesn't count. 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