·Federal program
Medical Expense Deduction for Caregiving Costs (IRC §213)
Federal itemized deduction for unreimbursed medical expenses — including qualified long-term care services and personal care costs — exceeding 7.5% of adjusted gross income. The 7.5% AGI threshold has been permanent since 2020. Applicable to expenses paid for the taxpayer, a spouse, or a qualifying dependent. Key for high-cost caregiving years when a family is paying for in-home nursing, adult day health, qualified long-term care insurance premiums, or care facility costs for an aging parent.
What it offers
Allows deducting unreimbursed qualified medical and dental expenses above 7.5% of AGI on Schedule A. For family caregivers, key deductible expenses can include qualified long-term care services required by a chronically ill individual and provided under a licensed practitioner's plan of care; qualified LTC insurance premiums up to IRS age-based caps; nursing services; and nursing-home, hospital, prescription, equipment, vision, dental, and other qualified medical costs. Expenses paid for a spouse or dependent can count, including a qualifying parent or adult relative. For tax years beginning in 2026, the eligible LTC premium caps are: age 40 or under $500, 41-50 $930, 51-60 $1,860, 61-70 $4,960, and over 70 $6,200. HSA distributions can be tax-free for qualified medical expenses, including allowed LTC insurance premiums, but the same expense cannot also be deducted on Schedule A.
Questions that decide eligibility
GiveCare prepares the questions; the program makes the decision. Bring these to the call or the application:
- 01
What are the current income and asset limits, and whose income counts?
- 02
Does the VA disability rating meet the program’s minimum (our record lists null%)?
- 03
Do the work hours meet the minimum (our record lists null hours)?
- 04
Which tax year does this apply to, and what form claims it?
- 05
Does your employer already offer this, and have they told staff?
Some credits are claimed by the employer, not by you — asking is the move.