Accepted Answer

Assuming - we are talking about medical expenses deduction - let's see for reference IRS publication 502 - http://www.irs.gov/pub/irs-pdf/p502.pdf

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.
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.
Employment taxes. You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care.

 

I hope that answer most of your questions.

Please be aware that medical expenses have a floor limit of 7.5% of adjusted gross income.

Let me know if you need any help.

 

Expert:	LEV
Pos. Feedback:	99.3 %
Accepts:
Answered:	9/17/2009

Tax Preparer

Taxes, Immigration, Labor Relations