IRS publication 502 lists medical expenses that are deductible. There is a deduction for "maintenance and personal care services" for people who are "chronically ill individuals." Safe to say a 92 year old with dementia would qualify as chronically ill.
The "services need to be provided pursuant to a plan of care prescribed by a licensed health care practitioner." i.e., just ask your doctor to write a letter saying or "prescribing" that a HHA is necessary for your husband and you should be good.
The "services need to be provided pursuant to a plan of care prescribed by a licensed health care practitioner." i.e., just ask your doctor to write a letter saying or "prescribing" that a HHA is necessary for your husband and you should be good.
Just my take on it.