Yes, you may be able to deduct the long-term care cost.
Per IRS Publication 502, Page
11: Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care
services (defined later) that are:
- Required by a chronically ill individual, and
- Provided pursuant to a plan of care prescribed by a licensed health care practitioner.
Chronically ill individual. An individual is chronically ill
if, within the previous 12 months, a licensed health care
practitioner has certified that the individual meets either of
the following descriptions.
- He or she is unable to perform at least two activities of
daily living without substantial assistance from another individual for at least 90 days, due to a loss of
functional capacity. Activities of daily living are eating,
toileting, transferring, bathing, dressing, and continence.
- He or she requires substantial supervision to be protected from threats to health and safety due to severe
cognitive impairment.
Maintenance and personal care services.
- Maintenance or personal care services is care which has as its
primary purpose the providing of a chronically ill individual
with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment).
