To deduct medical expenses  the expense must be for "medical care". We now have social workers who for people in assisted or memory care living create a "plan of care" that outlines specific daily services each resident receives.  This is tax deductible.

My question is a client lives at home. Has medical aides in which W-2's or 1099's are given. but there is a geriatric social worker who hires and oversees these people.  There is no written "plan of care".  Two other CPA's gave me opposite answers at to the tax deduction for this person.  One said administrative and not deductible, the other said absolutely it's considered medical.  As the cost is high I'd like your opinions.