Deductions & credits

@Ena1 are you providing for more than 50% of her financial support?  if so, there is an exception that even if you can't claim her due to her income, you can still deduct her medical expenses.  You would have to be able to itemize on your tax return. Understand that only medical expenses that exceed 7.5% of your income would be tax deductible.  Also, confirm with the facility how much of that $5200 per month is considered living expenses versus medical care.