J.K. Lasser's Your Income Tax 2014 by J. K. Lasser

Author:J. K. Lasser
Language: eng
Format: epub
Publisher: Wiley
Published: 2013-10-05T16:00:00+00:00

The cost of an attendant’s meals is included in your medical expenses. Divide total food costs among the household members to determine the attendant’s share.

The salary of a clerk hired specifically to relieve a wife from working in her husband’s store in order to care for her ill mother was allowed as a medical expense; see the Ungar Example (17.11).

EXAMPLE

Dodge’s wife was arthritic. He was advised by her doctor to have someone take care of her to prevent her from falling. He moved her to his daughter’s home and paid the daughter to care for her mother. He deducted the payments to his daughter. The IRS disallowed the deduction, claiming that the daughter was not a trained nurse. The Tax Court allowed that part of the deduction specifically attributed to nursing aid. Whether a medical service has been rendered depends on the nature of the services rendered, not on the qualifications or title of the person who renders them. Here, the daughter’s services, following the doctor’s advice, qualify as medical care.

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