Can the daily fees of a nursing home be deducted as medical expenses?

Q: My father in-law suffers from dementia and cannot dress, go to the bathroom, or eat by himself. He lives in a nursing home where he receives assistance for all of these functions. Can the daily all-inclusive fees of the nursing home be deducted as medical expenses? —Ken, Acton

The following answer was provided by Mark Misselbeck, CPA, Levine Katz Nannis & Solomon PC, Needham.

A: Provided residence at a nursing home is required for the availability of medical care, the entire cost is treated as a medical expense. Where an individual's basic functions are impaired to the extent you have outlined, that would appear to be the case. If the person resides at the home merely for their (or their family's convenience), the deduction would be limited to the portion of the cost of the home attributable to medical care - the basic lodging/shelter costs and meals would not then be deductible.