My wife can not drive due to disability. Can we deduct payments for transportation to work and medical appointments?

Tax Year Prior to 2020: My wife can not drive due to disability. Can we deduct payments for transportation to work and medical appointments?

Payments were made to an individual to transport her to work and medical appointments. The individual also would stay overnight when spouse was on business travel. Purpose of overnight stay was to assist with meals, treatments and to notify 911 if an emergency arose. Fees were weekly and amounted to $20,000 in 2016. Can these expenses be deducted?

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Transportation to medical appointments can be deducted as a medical expense. Also, certain "nursing" type of care can be deducted. However, transportation to work, cannot be claimed. See Nursing Services, Transportation, and Trips in the following link for details. IRS Medical Expenses

Where do I enter my medical expenses?
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