How can I claim the deduction for expenses incurred for the care of my disabled relative?
You may take a deduction for the expenses you incurred for the care of a disabled relative if all of the following are true:
- The disabled relative must be your grandchild, child, parent, or grandparent.
- The disabled relative must be unable, by reason of physical or mental disability, to live independently.
- The disabled relative must be receiving or be eligible to receive Social Security benefits.