Yes, you can deduct the maintenance or personal care services as a medical expense deduction.
Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment).
If you are a cash taxpayer, you deduct in the year the expenses were paid so you can include the January 2021 expenses that you paid in December.
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