Normally, "nursing services" are deductible as medical expenses. Nursing services are the kind of services usually performed by nurses; they do not have to be performed by an actual nurse. This includes bathing, transferring, continence services, providing medication and monitoring her health. It looks like the facility has broken the services down for you; category 1 and 2 appear to be nursing services.
However, if your mother meets certain tests, then all the expenses are deductible, including room and board and laundry.
1. If she requires care due to a long term illness certified by a doctor, or has a cognitive impairment and requires care so as not to be a danger to herself or others,
2. She requires assistance with 2 or more activities of daily living (activities of daily living are eating, dressing, transferring, toileting, continence, and bathing)
3. Her care is provided according to a care plan that is developed by a professional social worker or medical professional and is reviewed and updated at least annually.
So if she is elderly but in generally good health, she is limited to deducting actual medical expenses. If she has some type of dementia or other chronic illness, and you get a written care plan, you can probably consider the entire amount as a medical expense.
Then, who deducts the expenses? If she files a tax return because she has taxable income, she probably takes the deductions. But, if you provide more than half her total living support, then you can claim the deduction for the expenses on your tax return.
