Entrance fee to nursing home deduction limit in 2023?

How much of that is for medical care?

Wow that is a lot of money. I don't recall that happening around here so that may be a Virginia thing. Up here people just pay each month, which can be anywhere from a few thousand to maybe 15,000 or so a month. But $400,000. Does that cover everything for as long as the person's in the nursing home?

I see those occasionally - it's usually for an "assisted living" arrangement where the resident is somewhat independent, but nursing care is available if needed.  The resident pays monthly "rent" also.  The facility gives the resident a lengthy memo saying what percentage (to four decimal points) of its  expenses are for medically-related costs, and then cites two methods of using that number based on some Tax Court or IRS rulings.  Ask the facility about what to expect as documentation, and when to expect it.  ($400K is probably for a couple?)  

$400K????????  Is that for the nursing home penthouse? 😱