The expenses likely qualify as Medical Expenses deductible on IRS Schedule A Itemized Deductions. The expenses would be reported as personal care under Medical Expenses.
IRS Publication 502 Medical and Dental Expenses, page 10, states:
Maintenance and personal care services
Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with the individual’s disabilities (including protection from threats to health and safety due to severe cognitive impairment).
Such personal care services may qualify as medical expenses deductible on IRS Schedule A Itemized Deductions. You can only deduct unreimbursed medical expenses that exceed 7.5% of your adjusted gross income (AGI), found on line 11 of your 2023 Form 1040.
To receive a tax benefit, you have to itemize deductions on Schedule A, and your total itemized deductions including deductible medical expenses, state and local taxes, home mortgage interest, and charitable contributions, must be greater than your Standard Deduction.
You can include medical expenses you paid for your dependent. A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met:
- The person was a qualifying relative, and
- The person was a U.S. citizen or national or a resident of the United States, Canada, or Mexico.
A qualifying relative includes:
- A person who is your parent or parent-in-law,
- Who was not a qualifying child on a tax return, and
- For whom you provided over half of the support in 2023.
See also here.
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