You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care.

You can also include in medical expenses amounts paid for qualified long-term care services. For a discussion of what that means, see IRS Pub 502 (page 11, 2020 edition).