You may be able to
deduct these caregiving costs for your mother as medical expenses, if you
itemize your deductions and certain other requirements are met. These services don't necessarily need be
performed by a nurse, as long as the services are of a kind generally performed
by a nurse.
For more information
that'll help you see if your expenses will qualify for a medical deduction,
please see "Medical expenses" and "Deducting medical expenses
for someone else" in the TurboTax article Tax
Exemptions and Deductions for Families.
Also,
see "Nursing Services" on page 12 of IRS Publication 502, Medical
and Dental Expenses for a clearer idea of what might be deducted.
