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See IRS publication 502 (on their website) for specific rules.
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Husband was in rehab after breaking his hip and he was released because they didn't think he was progressing with phys therapy. Physical therapists and nurses all said I wouldn't be able to care for him at home since he was in a wheelchair. As far as I know, the doctor at Rehab didn't recommend where he should go.
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If it was a doctor recommended move, it should be totally deductible, but you need to sit down with a tax consultant to be sure.
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