Monthly service fee for what? The nursing home? if it was medically necessary, yes. Landline in the home? not unless it is medically necessary, as in hooked up to some cardiac or other monitor, like an MD ordered alert system.
Dino, are you asking if your wife's Life alert type alarm is tax-deductible? Yes, if it is prescribed by your physician for a specific ailment. The landline could be tax-deductible if the landline is used only for the life alert system, and nothing else, such as using the landline to log onto your computer or being connected to cable TV via your telephone [such as FiOS]. Check with an accountant/CPA for further information.
Landline in the home? not unless it is medically necessary, as in hooked up to some cardiac or other monitor, like an MD ordered alert system.