AnnetteB
Intuit Alumni

Get your taxes done using TurboTax

Please take a look at the information in the link provided below.  It is a resource from the IRS which mirrors your question very closely.  

Based on the reference and the details you provided, it sounds as if your mother would qualify as your dependent and the expenses may be deductible, depending on whether she is there for medical reasons or not. 

Medical expense for nursing home care