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88 years old spouse has a professional caregiver from agency for 4 hours 3 times weekly.
Is the time spent bathing and repeating physical therapy exercises with client deductible when we file joint return?
No errands or household chores are performed by caregiver.

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Welcome, Marie!

See if this article clarifies:

https://www.google.com/amp/s/www.caringseniorservice.com/blog/how-to-deduct-home-care-expenses-on-my-taxes%3fhs_amp=true
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https://www.irs.gov/pub/irs-pdf/p502.pdf

See page 11 to read about using long term care expenses as medical deductions.

Note that if you don't already itemize and already have enough medical expenses to exceed the minimum, you may not benefit.
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Check with your own CPA on what is deductible in care. The line is sometimes set really really high, I think. I remember this discussion when my brother went into care at Assisted Living.
The IRS.gov site is interesting also, and AARP has online advice, but it is a lot to plough through; I am hoping someone already did the ploughing and can answer this for you, but the resources are there. I found the following interesting from AARP. But again, do ask the question; it is worth the low cost of doing so.
From AARP:
https://www.aarp.org/caregiving/financial-legal/info-2017/tax-tips-family-caregivers.html
Wishing you the best and welcome.
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