If we pay the additional cost of memory care for my Mother, can we deduct any of this on taxes?

I really think this is a question for a tax attorney or a tax CPA.

You really need to contact an elder care lawyer to find out.

This is another good question for the certified eldercare attorney you are going to consult.

Do you claim mom as a dependent on your taxes?

MOM can deduct some of memory care as a medical expense.

Why would YOU pay for your mother's care? Don't you need that money for YOUR retirement?