Mom got $15480 from SS in 2018. Placed her in Assisted Living home from March through Dec. She paid $9840 and I paid $12112. Can I deduct this as Medical Expenses?

[KrisD]

Yes, the expenses would be considered as "Nursing Services" and are deductible. You can only claimed them however, if your mother is your dependent. 

A parent does not need to live with you to be claimed as a dependent. 

https://blog.turbotax.intuit.com/tax-deductions-and-credits-2/family/can-you-claim-a-parent-as-a-dep...