The only thing you could deduct on your tax return would be prescriptions or other medical expenses. You can deduct them if you can claim your mother as a dependent. If you can't claim her but you would have been able to claim her except that she had more than $4150 of taxable income, you can claim her medical expenses. Here are the requirements to claim her as a qualifying relative dependent:
1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross taxable income for the year must be less than $4,150 in 2018. Social security income can be excluded from this total.
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
Medical expenses are an itemized deduction. You can only claim the amount in excess of 7.5% of your AGI. If the total of all your itemized deductions add up to less than the standard deduction, you get no tax benefit from itemizing.
