According to the IRS guidelines, expenses for incontinence supplies may be tax-deducible if you can show they are needed to relieve the effects of a specific disease. The law is complex and general in guidance.
From IRS Publication 502:
Diaper Service
You can't include in medical expenses the amount you
pay for diapers or diaper services, unless they are needed
to relieve the effects of a particular disease.
I would suggest that you request a statement from the patient's physician regarding the need to relieve the effects of a specific disease.
https://www.irs.gov/pub/irs-pdf/p502.pdf
