They are probably household employees rather than independent contractors, based on your description, but it depends on who has control in the relationship (who sets the hours, working conditions, and other rules).
See here,
https://www.irs.gov/businesses/small-businesses-self-employed/hiring-household-employees
https://www.irs.gov/publications/p926
https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-o...
Separately, medical expenses your mother pays for her own care are deductible on her tax return regardless of whether the caregivers are employees or contractors. However, assisted living expenses are not deductible medical care unless certain rules are followed.
Generally, only nursing services are deductible medical expenses. Nursing services don't have to be provided by a nurse, but they have to be the kind of services that nurses perform (like dispensing medication, assistance with dressing, eating, toileting, and so on). Assistance with meal preparation, laundry, cleaning, and general companionship is not deductible, and you will have to determine the percentage of cost that can be allocated to nursing services.
However, you/she can deduct the entire cost if you meet three tests:
- the patient is permanently disabled, or has a cognitive impairment and would be a danger to themselves or others if left alone (as certified by a doctor)
- the patient requires assistance with two or more activities of daily living (ADLs are eating, dressing, bathing, toileting, transferring, and managing continence)
- the care is provided according to a written care plan that was prepared by an appropriate professional and reviewed and updated at least once a year.
Even if the patient meets the first two tests, only nursing services are deductible unless you get that written care plan. There are social service agencies that may be able to help you find someone to write a care plan for your mother if her doctor is unable to do that.
