Missing work to help your mother is not deductible. If you lost pay by taking time from work, you simply have less income to pay tax on. If your mom qualifies as a dependent, you may get the $500 credit for other dependents and you might be able to file as Head of Household, but those are the only things that come to mind.
Did your mother have less than $5050 of income in 2024---not counting Social Security? Did you pay for over half of her support? If these do not apply then there is nothing to enter on a tax return about what may be a difficult situation that you are coping with because you love your mom.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
