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In 2018, I paid $40,000 to obtain Medicaid coverage for my wife who is in a care facility for dementia, that costs $9000 per month.

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Unfortunately no. The legal fees you paid in order for your wife to receive Medicaid are not tax deductible.
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Reply to worriedinCali
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You need to ask a CPA who does income taxes and knows the current tax rules and laws.
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