While Medicare does not cover the cost of long-term care services, they may qualify as a deductible medical expense. Since your spouse is chronically ill and requires personal care services, the cost is deductible provided they are pursuant to a plan of care prescribed by a licensed health care practitioner. As children in school are told: Get a doctor’s note.
Payments made to a separated or divorced spouse as required by a decree or agreement. Qualifying payments are deductible by the payor and taxable to the payee.