I have cared for my mom for several years. My son is now her primary care aide I'm secondary. We have never charged her the whole co pay. I never took payment from her. Utter we both have to remit pure hours to a p/r agency. I'm not sure how to file my taxes.
What copay? What is the "whole copay" that mom, evidently, should be paying.
Are you being paid to care for her? Are you and/or son providing medically necessary care?
Sounds like a consult with an elder law attorney is a good idea to determine if mom is now your dependent.
In any case, it would probably be in your best interests to see an accountant or a professional tax preparer who can give you advice based on your specific situation.