My father is in a nursing home and I pay for the entire cost. Can I deduct these expenses on my tax return?

Yes, you can deduct the expenses you pay for your father's nursing home on your tax return, but certain conditions must be met.

1. Primary Reason for Medical Care: If your father is in the nursing home primarily to receive medical care, then the entire cost of the nursing home, including meals and lodging, is deductible as a medical expense. This is supported by the information that states, "If you, your spouse, or your dependent is in a nursing home primarily for medical care, then the entire nursing home cost (including meals and lodging) is deductible as a medical expense."
2. Non-Medical Reasons: If your father is in the nursing home primarily for non-medical reasons, then only the cost of the actual medical care is deductible, not the cost of meals and lodging. This is clarified by the statement, "If that individual is in a home primarily for non-medical reasons, then only the cost of the actual medical care is deductible as a medical expense, not the cost of the meals and lodging."
3. Dependency Status: To deduct these expenses, your father must qualify as your dependent. According to the information, "To determine if your father qualifies as your dependent for this purpose, refer to Whose Medical Expenses Can You Include and Nursing Home in Publication 502, Medical and Dental Expenses."
4. Itemized Deductions: You must itemize your deductions on Schedule A (Form 1040) to claim these medical expenses. The information states, "Deduct medical expenses on Schedule A (Form 1040), Itemized Deductions."
5. 7.5% AGI Threshold: The total of all allowable medical expenses must be reduced by 7.5% of your adjusted gross income (AGI). This is indicated by, "The total of all allowable medical expenses must be reduced by 7.5% of your adjusted gross income."
6. Uncompensated Expenses: The expenses must not be compensated for by insurance or otherwise. The information specifies, "Your medical expense deduction is limited to the amount of medical expenses that exceeds 7.5% of your adjusted gross income. You can include medical expenses you paid for an individual that would have been your dependent except if: He or she received gross income of $4,400 or more in 2022, He or she filed a joint return for the year, or You, or your spouse if filing jointly, are properly claimed as a dependent on someone else's return."

In summary, you can deduct the nursing home expenses on your tax return if your father is in the nursing home primarily for medical care, he qualifies as your dependent, you itemize your deductions, and the total medical expenses exceed 7.5% of your AGI.

Sources:
Publication 502 (2023)
Publication 559 (2023)
§ 213. Medical, dental, etc., expenses
§ 7703. Determination of marital status