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.
Tangible depreciable property placed in service after 1980 and before 1987 and depreciable under ACRS.