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 and dental expenses above 7.5% of AGI on Schedule A. For family caregivers, key deductible expenses can include qualified long-term care services required by a chronically ill individual and provided under a licensed practitioner's plan of care; qualified LTC insurance premiums up to IRS age-based caps; nursing services; and nursing-home, hospital, prescription, equipment, vision, dental, and other qualified medical costs. Expenses paid for a spouse or dependent can count, including a qualifying parent or adult relative. For tax years beginning in 2026, the eligible LTC premium caps are: age 40 or under $500, 41-50 $930, 51-60 $1,860, 61-70 $4,960, and over 70 $6,200. HSA distributions can be tax-free for qualified medical expenses, including allowed LTC insurance premiums, but the same expense cannot also be deducted on Schedule A.

Services

Allows deducting unreimbursed qualified medical and dental expenses above 7.5% of AGI on Schedule A. For family caregivers, key deductible expenses can include qualified long-term care services required by a chronically ill individual and provided under a licensed practitioner's plan of care; qualified LTC insurance premiums up to IRS age-based caps; nursing services; and nursing-home, hospital, prescription, equipment, vision, dental, and other qualified medical costs. Expenses paid for a spouse or dependent can count, including a qualifying parent or adult relative. For tax years beginning in 2026, the eligible LTC premium caps are: age 40 or under $500, 41-50 $930, 51-60 $1,860, 61-70 $4,960, and over 70 $6,200. HSA distributions can be tax-free for qualified medical expenses, including allowed LTC insurance premiums, but the same expense cannot also be deducted on Schedule A.

How to apply

Use the official program page for application details: official program page.