see these links
https://www.aarp.org/caregiving/financial-legal/info-2017/tax-tips-family-caregivers.html
https://www.irs.gov/faqs/irs-procedures/for-caregivers
https://www.irs.gov/businesses/small-businesses-self-employed/family-caregivers-and-self-employment-...
your situation is not clear, you should consult with a tax pro or upgrade to live.
