Medical Deduction For Assisted Living Costs. They estimated that was the “medical” portion of the charges. If you, your spouse, or your dependent is in a nursing home primarily for medical care, then the entire nursing home cost (including meals and lodging) is deductible as a medical expense.
If you are a qualified individual, you can deduct the cost of assisted living as a medical expense. The amount you can deduct. The medical deduction for assisted living includes all the expenses if the primary reason for living in a facility is for medical care.