If I pay for having my wife in a nursing dementia home out of pocket, is it completely deductible?

If you are a veteran, ask about aid and attendance spouse benefit for her. You can deduct all that you pay from your income to help qualify.

Im not a tax person BUT several years ago, an aunt w alz was in memory care and it was deductible. I think if was treated like a medical deduction, so NOT 100% deductible. I recommend talking to a rax professional.