Respite care.

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Mother has lived with us for 10 years. She has Alzheimer's plus other medical problems. If we get a chance to get away for a weekend, or rarely, a week, we place her in a respite care facility, which is paid from her account. I know there was a discussion about the caretaker not being able to deduct that cost from their income, but what about Mother's taxes. Any reason she cannot deduct it from hers?

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