Sometimes, but not always.
You can deduct medical and nursing expenses as an itemized deduction. Nursing services do not have to be provided by an actual nurse but be they must be the type of services usually provided by nurses, such as assistance with medication, eating, using the toilet, and so on. Household services like companionship, and assistance with meal preparation and laundry, are not deductible medical expenses. You would have to determine the portion of the caregiver‘s cost that can be allocated to medical and nursing expenses.
However, the entire cost of the caregiver can be deducted as a medical expense if you meet all three of these tests.
1. The patient is permanently disabled, meaning they are unable to perform gainful work due to a condition that is permanent, or will last at least one year, or will lead to death. Or, the person has a cognitive impairment such that they cannot be left alone because they would be a danger to themselves or others.
2. The patient requires assistance with two or more activities of daily living. Activities of daily living are eating, dressing, bathing, toileting, managing incontinent, and transferring.
3. The care is provided according to a written care plan developed by medical professional or qualified social worker that is reviewed and updated at least annually.
Even if your mother meets tests 1 and 2, the entire cost of the caregiver is not deductible unless you have a written plan. If you obtain a written plan from a qualified social worker, the care expenses would be fully deductible going forward, but not retroactively.
Now the other question is, who can deduct the medical expenses? If the medical expenses are paid from your mother‘s account, then your mother can deduct the expenses on her tax return. If you pay the extra caregiver expenses, you can only deduct them on your tax return if you provide more than half your mother‘s total financial support.
