Can you deduct out-of-pocket costs for a spouse who is in a memory care unit in the state of VA? If so, which IRS form can be used?

Ok. Thanks. Lot of out-of-pocket cost. Hope I can get some tax break.

ed812, since the IRS is a Federal agency, the rules would cover all States nationwide. As for the Commonwealth of Virginia State taxes, these can vary. Since new Federal Tax laws had changed, like worriedinCali had written, best to talk with a tax preparer.

I did find it interesting that certain items that were deductible when my parents needed caregiving help at home, some of the items were no longer allowed once my parents moved to assisted living. This can be so complex :(

This is a question for your tax account. A lot of things changed last year that affect the deductions we can take.