Can a disabled individual deduct fees paid to a company that provides private duty services for him?

[vforrester1945]

Disabled individual lives alone and has no other help available.

[xmasbaby0]

Does he have taxable income from which to receive a refund?

[Opus 17]

Expenses for medical care are deductible medical expenses.  Expenses for living expenses, like help cooking, cleaning, etc, are not tax deductible.