The ambulance expense is deductible as a medical expense as long as the person needing the ambulance is your dependent
As for the caregiver, it depends on the services the caregiver is performing.
According to the IRS:
You can include in medical expenses wages and other amounts you pay for nursing services. The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. These services can be provided in your home or another care facility. Generally, only the amount spent for nursing services is a medical expense. If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services.
In the end, the question comes down to the nature of the services the caregiver is providing. If the caregiver is not performing nursing services, the expense is not deductible.
