Do not include the cost of meals and lodging if the reason for being in the home is personal. You can, however, include in medical expenses the part of the cost that is for medical or nursing care. 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. He also receive a payment of $45 a day for longterm medical coverage.You need to verify the type of payments. If that is long term insurance payments because of health conditions - these are not taxable, but deductible medical expenses should be reduced by that amount.Let me know if you need any help or clarification.