Yes. But it is complicated. Your best resource for this topic is IRS Pub. 502 Medical and Dental
Expenses and I am pleased that you have already found it useful.
Generally, you can deduct as medical expenses the costs of a nurse or attendant in your home who provides nursing services to a sick or injured member of your household. Nursing services include wound care, dispensing medications, and bathing and grooming the individual.
While the amount paid for personal and household services is typically disallowed as a deduction, it may be included under provisions for long term care of a chronically ill person. See Pub. 502, pp. 10-11.
You may also deduct some or all of the cost of meals provided to the attendant, and the employment taxes you incur incident to their employment within your home.
On a personal note, may you be blessed for your diligence and care in providing so well for your wife's health, safety, and dignity.
