CanCan I deduct cost to take care of my elderly, sick mom? She lives with me but has income.

[Marketstar]

You may be able to claim your mother as a Qualifying Relative dependent if:

• You provided more than half of her support in 2016
• She earned less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.)
•  She lives with you 365 days in the year or is related to you. 32
•  She isn’t a dependent on someone else’s tax return.
• She isn’t filing a tax return with a spouse (married filing jointly).
• She  is a U.S. citizen, resident alien, national, or a Canadian or Mexican resident

You can’t claim a dependent if you are a dependent on someone else’s taxes

See Rules For Claiming Dependents

If you paid more than one half of her total support in 2016, you mat be able to deduct medical expenses you paid on her behalf.