Nursing home care is one of the most significant financial burdens many families face, and a portion of those costs may be deductible. If the primary reason for being in the nursing home is medical care, the entire cost including meals and lodging can qualify as a medical expense deduction. If a person is in the facility mainly for personal reasons and receives some medical care there, only the medical portion of the cost is deductible. You can claim deductions for nursing home costs paid for yourself or for a dependent. Given the high cost of nursing facilities, many families do exceed the 7.5 percent threshold and benefit significantly from this deduction.