Q. I had to pay for my mother to see a doctor out of state, can I claim that?
A. Simple answer: No.
You may only deduct the medical expenses of yourself, your spouse and your dependents. Even then, it's only an itemized deduction subject to a 7.5% of AGI threshold. Some travel expenses qualify.
There is one exception. If your close relative cannot be your dependent because he had more than $4,700 (2023) of gross income, but otherwise would have qualified as your dependent (basically that you & other family members provided more than half his 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.