I have been paying out of my pocket for my mom’s memory care. Can I claim this on my taxes?

Yes, you need to talk to CPA. You maybe able to claim Mom as a dependent. I don't think you can claim room and board because MC is her residence. But maybe the care part? But only a CPA can tell u for sure.

Much will depend upon many things, so cwillie is right. Random strangers can lead you wrong and it isn't a mistake you can afford to make.

Unless you are a multi-millionaire I caution you against doing this paying to an elder's care.
It will take you a lifetime to save for your own.
Best of luck.

Don't rely on advice from random stranger on the internet, see a CPA