I'm guessing that nobody is answering because your question is too broad. You would need to include additional information. For example, is your wife receiving care; or she giving care; or is she paying for care for someone else? Also some information for the types of expenses need to be specified. For example, who is paying what to whom and for what purpose; is expense for medical care for a sick person; or is expense for day care so someone can go to work; and is care for a person who is your dependent or for someone who is not a dependent; or is expense for some other type of situation where person might still be a qualifying person for medical care? If you have been deducting expenses in the past, then the new tax law will likely still permit very similar/same options to put the deduction into the tax return. However, the new rules might not provide you with the same effects as you saw last year due to other changes in exemptions, change in the standard deduction, and a variety of other changes/limitations for Schedule A deductions. Sorry I can't be of more assistance.
