If the expenses are for medical needs, it is also possible they could be used as a Medical Expense.  However, Medical Expenses are severely limited to the amount OVER 10% of your income (7.5% if age 65 or older until December 31st 2016, then it reverts to 10% for everybody).

However, only expenses for actual medical care can be deducted as medical expenses.  That does not include non-medical services such as bathing the person or preparing their meals or keeping them company.