Can I get a credit or deduction for My mother, has Alzheimer's, and needs 24-hour care at her home in Puerto Rico. I have been pay $900 a month to pay for her care.

[puppylindo]

She is 93 years old and received SSI.

[ColeenD3]

To claim your mother as a dependent, she must meet several criteria. While the SSI is not taxable income, you must still provide over half of her support.

Qualifying relative

Here is a checklist for determining whether a relative qualifies.

• Do they live with you? Your relative must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this list.
• Do they make less than $4,300 in 2020 or 2021? Your relative cannot have a gross income of more than $4,300 in 2020 or 2021 and be claimed by you as a dependent.
• Do you financially support them? You must provide more than half of your relative’s total support each year.
• Are you the only person claiming them? This means you can’t claim the same person twice, once as a qualifying relative and again as a qualifying child. It also means you can’t claim a relative—say a cousin—if someone else, such as his parents, also claim him.

For both types of dependents, you’ll need to answer the following questions to determine if you can claim them.

• Are they a citizen or resident? The person must be a U.S. citizen, a U.S. national, U.S. resident, or a resident of Canada or Mexico. Many people wonder if they can claim a foreign-exchange student who temporarily lives with them. The answer is maybe, but only if they meet this requirement.
• Are you the only person claiming them as a dependent? You can’t claim someone who takes a personal exemption for himself or claims another dependent on his own tax form.
• Are they filing a joint return? You cannot claim someone who is married and files a joint tax return. Say you support your married teenaged son: If he files a joint return with his spouse, you can’t claim him as a dependent.

[Opus 17]

First,

There are three tests to claim your mother as a tax dependent.

1. Her taxable income is less than $4300.

2. She does not file a joint return with a spouse.

3. You paid more than half her total living expenses.

Note that social security or savings account may not be taxable income, but is counted as support she provides herself.  You must pay more than half her total expenses.

If you can claim your mother as a tax dependent, or if she meets test 3 (but you can't claim her because of test 1 or 2) then you can deduct her medical expenses that you pay for.

Then, can you deduct in home care?  Yes, sometimes.

You can deduct the portion of in home care that is for medical or nursing services.  The care does not have to be provided by a nurse but must be the kind of services that nurses perform, such as assistance with medication, eating, toileting and bathing.  You can't deduct the cost of companionship, house cleaning, laundry, etc.  

There is a special rule for care for persons with cognitive impairment.  You can deduct the entire cost of the home care if you meet three tests.

1. Your mother has a chronic illness lasting 1 year or more or leading to death.

2. Your mother requires assistance with 2 or more activities of daily living (eating, bathing, toileting, dressing, transferring, and continence management), or has a cognitive impairment so she would be a danger to herself or others if left alone.

3. The care is provided according to a written care plan developed by a medical professional or qualified social worker that is reviewed and updated at least once a year.

Most people miss step 3.

So you may be able to deduct a portion of the care for now, and all the care after you get a written care plan.  

The medical expense tax deduction has a 7.5% "floor" and you must itemize your deductions, so your actual tax benefit will depend on all your tax circumstances.