Paying for Care

Caregiver tax breaks

Caregiving is expensive. Several US tax provisions help offset the cost. Most caregivers don't claim them because no one tells them.

Updated 2026-02-27

The big ones

  • Medical expense deduction — care costs above 7.5% of AGI may be deductible. Includes memory care, adult day, in-home aides for ADLs.
  • Dependent Care Credit — up to $3,000 for ONE qualifying person, $6,000 for two. Requires you (and spouse) be working or looking for work.
  • Qualifying Relative — if you provide >50% of support and the person's gross income is under the IRS limit (about $5,050 in 2026), you can claim them as a dependent.
  • FSA / HSA contributions — your employer's flexible spending account can pay qualifying caregiving expenses pre-tax.

Often-missed deductions

  • Home modifications for accessibility (grab bars, ramps, walk-in shower) — deductible if not increasing home value.
  • Mileage to/from medical appointments — $0.22/mile in 2026.
  • Transportation services for the person you care for.
  • Legal and accounting fees related to care management.
  • Special equipment: hospital beds, wheelchairs, GPS trackers.

Frequently asked questions

Can I deduct memory care monthly fees?
Yes — the medical-care portion is deductible. The lodging portion may also be deductible if the primary reason for residence is medical care, which most memory-care placements are.
What about paid family caregivers?
Several states (CA, NY, NJ, WA, others) have paid family caregiver programs through Medicaid or state funds. Check 'Cash and Counseling' / 'Consumer Directed Personal Assistance Program' in your state.

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