Do I need to offset my mom's social security funds when deducting the cost of her dementia care?

[john-quimby]

My mom is 88 and only receives SS benefits.  We use the money she receives plus our own funds for her dementia care.  Do I include in my deduction the entire dementia care cost or only the amount I pay?

[xmasbaby0]

If you are claiming your mother as a dependent---and you are paying for her care, then you can only enter the amount that YOU paid out of pocket--not her own SS, or any insurance coverage.

[ee-ea]

You deduct  what you pay out of your pocket.