Yes you can use medical expenses deduction on your mother's tax return. A nursing home is a legitimate medical expense as well as any outside expenses for doctors and/or medication if applicable. Your mother is not capable of self care. Medical expenses are allowed as an itemized deduction if you can use that. The amount of the deduction is the excess over 7.5% of your federal adjusted gross income (AGI).
More importantly is whether you are filing on her behalf or whether you are trying to claim her as a dependent and deduct the expenses. It was not clear to me so here are a few more pieces of information.
Qualifying relative:
- They don't have to be related to you (despite the name).
- They aren't claimed as a dependent by someone else.
- They're a US citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They lived with you the entire year (exceptions apply).
- They made less than $4,700 in 2023.
- You provided more than half of their financial support.
@svillemez
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