Can home health care assistant costs be deducted?

[MayaD]

Yes, out-of-pocket costs for nursing services, including home health care, are deductible.

 as medical expenses. 

 However, to be able to deduct medical expenses, you need to itemize your deductions and you can deduct only the part of your medical and dental expenses that exceeds 7.5% of the amount of your adjusted gross income on Form 1040 or 1040-SR, line 11.

irs.gov