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.
Additional information is contained in this publication as well as in the IRS Instructions for Schedule A Itemized Deductions.
To report these expenses as an itemized deduction for medical expenses on Schedule A:
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.