If you itemize deductions (instead of taking the standard deduction), medical expenses you pay out of pocket (i.e., are not covered by insurance or a government program) can be deducted to the extent they exceed your applicable adjusted-gross-income threshold (7.5% for those 65 and older in 2016; 10% if under 65). If you file a joint return and pay toward your husband’s care, you can take the write off. If the costs are fully paid by the VA, you have no out-of-pocket costs to deduct.
An arrangement under which one person transfers legal ownership of assets to another person or corporation (the trustee) for the benefit of one or more third persons (beneficiaries).