She is not a relative to me, and I do not claim her as a dependent. She only pays for her meds and a few personal care items. I basically provide all her room and board. I take of getting her to all appointments. I will also deduct mileage. I plan to deduct the her living area (and associated expenses) as home business expense. Can I deduct anything for her meals, (we don't keep a separate tally on her food)? I will be issued a 1099-M as a contracted caregiver.