Are meals & lodgings related to long-term-care deductible?
An interesting question arises as to whether or not "meals and lodgings related to long-term-care can be deductible if a person is in a medical facility"!
According to the IRS tax rulings, “Meals and lodging provided with long-term-care services can be deducted as medical expenses if the person is in the facility for medical reasons.”
According to the IRS that would also include a person requiring constant nursing home care such as an Alzheimer’s patient who can’t do two or more daily living activities. Clearly, if the patient is in the facility for family or personal reasons then there the IRS does not allow any deductions for these meals and lodging expenses.