Medical Expense Deduction for Caregiving Costs (IRC §213)

Federal itemized deduction for unreimbursed medical expenses — including qualified long-term care services and personal care costs — exceeding 7.5% of adjusted gross income. The 7.5% AGI threshold has been permanent since 2020. Applicable to expenses paid for the taxpayer, a spouse, or a qualifying dependent. Key for high-cost caregiving years when a family is paying for in-home nursing, adult day health, qualified long-term care insurance premiums, or care facility costs for an aging parent.

Allows deducting unreimbursed qualified medical expenses above 7.5% of AGI (permanent threshold since 2020). For family caregivers the key deductible expenses include: (1) Qualified long-term care (LTC) services — amounts paid for medically necessary personal care services for a chronically ill individual as defined in IRC §7702B(c)(2) (unable to perform 2+ ADLs or cognitively impaired); (2) Qualified LTC insurance premiums — deductible up to age-based caps (2026: age 40 or under $470, 41-50 $880, 51-60 $1,760, 61-70 $4,710, 71 or older $5,880); (3) Adult day health care center fees — if primarily for medical care; (4) In-home skilled nursing care; (5) Prescription drugs, medical equipment, vision, dental; (6) Hospital, skilled nursing facility, and care facility costs for qualified care. Expenses for an aging parent count if the parent is your tax dependent. The deduction appears on Schedule A (Form 1040) and only provides tax benefit if total itemized deductions exceed the standard deduction ($15,000 single / $30,000 MFJ for 2026 under OBBBA).

Some details for this program are still being verified. Check the official source for the most current information.

Services

Allows deducting unreimbursed qualified medical expenses above 7.5% of AGI (permanent threshold since 2020). For family caregivers the key deductible expenses include: (1) Qualified long-term care (LTC) services — amounts paid for medically necessary personal care services for a chronically ill individual as defined in IRC §7702B(c)(2) (unable to perform 2+ ADLs or cognitively impaired); (2) Qualified LTC insurance premiums — deductible up to age-based caps (2026: age 40 or under $470, 41-50 $880, 51-60 $1,760, 61-70 $4,710, 71 or older $5,880); (3) Adult day health care center fees — if primarily for medical care; (4) In-home skilled nursing care; (5) Prescription drugs, medical equipment, vision, dental; (6) Hospital, skilled nursing facility, and care facility costs for qualified care. Expenses for an aging parent count if the parent is your tax dependent. The deduction appears on Schedule A (Form 1040) and only provides tax benefit if total itemized deductions exceed the standard deduction ($15,000 single / $30,000 MFJ for 2026 under OBBBA).

How to apply

Apply online or find more information at the official program page.