Pub 502

Nursing Home

   You can include in medical expenses the cost of medical care in a nursing home or
   home for the aged for yourself, your spouse, or your dependents. This includes the
   cost of meals and lodging in the home if the main reason for being there is to get
   medical care. 

   Do not include the cost of meals and lodging if the reason for being in the home is
   personal. You can, however, include in medical expenses the part of the cost that is
   for medical or nursing care.