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Some expenses, like the costs of at-home nursing care for a disabled dependent, would ordinarily be deductible as medical expenses. If they enable the taxpayer to be gainfully employed, they can also qualify as employment-related dependent care.
However, you can't use the same expenses for both the medical deduction and the dependent care credit. You'll have to decide which tax benefit will help you more.
Generally speaking, if you have a choice, it's better to maximize your child or dependent care credit up to the applicable dollar limitations ($3,000 for one qualifying person, or $6,000 for two or more). If your expenses exceed this limitation, any excess that qualifies as a medical deduction should be treated as such.
Remember that only medical expenses that exceed 7.5 percent of your adjusted gross income are deductible, and high-income taxpayers may lose some of their deductions above 7.5 percent. If you do have sufficient medical expenses to exceed the 7.5 percent threshold, and your tax bracket is 25 percent or higher, you may be better off claiming the expenses as a medical deduction.