Probably not.
There are three basic levels of senior facilities:
1. Independent living (retirement homes) are just regular homes with some senior themed amenities and are not deductible because the services are not medical
2. Assisted living may involve some medical services that are deductible. For guidance, see http://www.elderlawanswers.com/tax-deductions-for-assisted-living-costs-7184
3. Nursing Homes are subject to the same rules as assisted living but almost always are deductible because of the medical nature of the services.
Even if the expenses are deductible as medical expenses, the next issue is are they deductible to YOU. You must have actually paid the expenses. Your mother must also be a dependent on your tax return. There is one exception; If your close relative cannot be your
dependent because he had more than $4,050 of gross income, but otherwise would
have qualified as your dependent (basically that you
& other family members provided more than half his support), then you can
include in your deductible medical expenses any qualifying medical expenses you
paid on his/her behalf just as if he/she was your dependent.
