You can only deduct the portion of in-home care that is medical. Home help with meal prep, cleaning, laundry, errands, companionship, etc. is not a deductible medical expense. Help with things like bathing, toileting, dressing, eating, wound dressing, etc. would be considered medical. See IRS publication 502, Medical and Dental Expenses: https://www.irs.gov/pub/irs-pdf/p502.p
