Paid family members for medical care

[Janitor Bob]

Elderly client paid her daughter and son approx. $3,000 each to care for her elderly husbad (the kids' father) prior to being placed in an extended care facility she needed the son and daughter to care for him.....Would this be a deductible medical expense. Upon her lawyer's advice she paid them and provided them with 1099-Misc.

They claimed the income on their returns, but can client claim what she paid them as a medical expense on Schedule A?

While what the son and daughter provided could not be in the same class as a doctor, they did provide basic medical care and assistance much like what is provided in an extended care facility.

What say all of you?

[jainen]

>>medical care and assistance much like what is provided in an extended care facility<<

But it WASN'T in an extended care facility, where even the laundry maids are are supervised by a doctor. On behalf of qualified nurses and aides everywhere, I protest the implication that untrained family members can provide appropriate medical care.

What say I? No deduction, and file Schedule H. (And by the way, I had a rough day).

[Donny]

Elderly client paid her daughter and son approx. $3,000 each to care for her elderly husbad (the kids' father) prior to being placed in an extended care facility she needed the son and daughter to care for him.....Would this be a deductible medical expense. Upon her lawyer's advice she paid them and provided them with 1099-Misc.

They claimed the income on their returns, but can client claim what she paid them as a medical expense on Schedule A?

While what the son and daughter provided could not be in the same class as a doctor, they did provide basic medical care and assistance much like what is provided in an extended care facility.

What say all of you?

I checked Lasser's and fees paid for nursing services are medical expenses claimed on A. a nurse does not have to be registered or licensed so long a he/she porvides you with medical services. In my opinion they (the son/daughter) would be in the same class as a paid sitter, these are like nurse aides in a hospital or nursing home. they stay with patient and give care such as bathes, meds. and other care. you may need to see if father lived with them or if they went to him. If he lived with them this may be a whole other story. Maybe someone has an opinion on that.

[Janitor Bob]

I checked Lasser's and fees paid for nursing services are medical expenses claimed on A. a nurse does not have to be registered or licensed so long a he/she porvides you with medical services. In my opinion they (the son/daughter) would be in the same class as a paid sitter, these are like nurse aides in a hospital or nursing home. they stay with patient and give care such as bathes, meds. and other care. you may need to see if father lived with them or if they went to him. If he lived with them this may be a whole other story. Maybe someone has an opinion on that.

The children did not live with them...they simply went to their parent's home for a few hours at night a few days each week to help care for the father.

Would these kids really be classified as household employees and thus cause Schedule H?

[Cathy]

The following is taken from Pub 502:

Nursing Services

You can include in medical expenses wages and other amounts you pay for nursing services. The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. These services can be provided in your home or another care facility.

Generally, only the amount spent for nursing services is a medical expense. If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. See Maintenance and personal care services under Long-Term Care, earlier. Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. See Publication 503, Child and Dependent Care Expenses.

You can also include in medical expenses part of the amount you pay for that attendant's meals. Divide the food expense among the household members to find the cost of the attendant's food. Then divide that cost in the same manner as in the preceding paragraph. If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant.