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Nursing home expenses are a medical deduction if he is there because he needs medical care. If he is there for personal reasons, the only portion that is deductible is the portion for medical or nursing care. The nursing home can give you a letter that states the amount that you paid which is considered medical/nursing care. Here is a link to the IRS publication for itemized deductions. Page 12 discussing nursing homes and nursing care. http://www.irs.gov/pub/irs-pdf/p502.pdf
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