The cost of housekeeping services are never a deductible medical expense; only personal care services may be deductible under certain conditions. However, the cost of housekeeping services incurred to enable you to work may qualify for a dependent care tax credit. To be eligible for this credit, the nonworking spouse must be physically or mentally incapable of self-care. Whether your wife meets this condition is up to your doctor.
Real property in which 80% or more of the gross income is from dwelling units. Under MACRS, depreciation is claimed over 27.5 years under the straight-line method.