Can I claim the additional $1500 per month I pay for my mother's care?

[SweetieJean]

Pay to whom? Is Mom your dependent?

[Hal_Al]

Simple answer: No. 

But, taxes aren't simple.

First, only the medical expenses portion of "her care" is deductible. Second, you may only deduct medical expenses  that you pay for yourself, your spouse or your dependents. Furthermore, medical expenses are only an itemized deduction, subject to the 7-1/2% of AGI threshold.

There is one exception to the "must be your dependent" rule. If your close relative cannot be your dependent because she had more than $4,050 of gross income, but otherwise would have qualified as your dependent (basically that you & other family members provided more than half her support), then you can include in your deductible medical expenses any qualifying medical expenses you paid on his/her behalf just as if he/she was your dependent.