If you itemize deductions (instead of taking the standard deduction), medical expenses you pay out of pocket (i.e., are not covered by insurance or a government program) can be deducted to the extent they exceed your applicable adjusted-gross-income threshold (7.5% for those 65 and older in 2016; 10% if under 65). If you file a joint return and pay toward your husband’s care, you can take the write off. If the costs are fully paid by the VA, you have no out-of-pocket costs to deduct.
Distributions that must be taken annually to avoid a 50% IRS penalty by a traditional IRA account holder starting with the year age 70?