Yes, she could deduct the cost of care as a medical expense.
- Maintenance and personal care services. Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with the individual’s disabilities (including protection from threats to health and safety due to severe cognitive impairment).
You can only deduct the qualified medical expenses exceeding 7.5% of your Adjusted Gross Income. So for example, if you had $30,000 of income, you would not be able to deduct medical expenses until you exceeded $2,250 of medical expenses. Additionally, this deduction only applies if you are itemizing your deductions. If you are using the standard deduction, this is irrelevant.
[edited 2.28.23 | 9:04 am]
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