The Tax Court has held that payments to individuals for personal care can be a medical deduction. The case in question (Estate of Baral, 137TC no. 1), centered on the IRS disallowing the medical deduction for payments made to individuals who provided personal care to the taxpayer. These were not professionals who provided medical care for the taxpayer but employees who came into take care of a patient who could no longer care for herself. The goal was to keep the lady in her home as opposed to a medical care facility.
The Tax court ruled that personal care services can be classified as qualified long term services if they are prescribed by a licensed physician as part of a plan of care for someone who is chronically ill.
Best suggestion for taxpayers, or their families, who are paying for sitters and attendants; get a Doctor’s statement that the expense is necessary for the proper care of the patient (taxpayer). Then it can be a deducible medical expense.