My mother has social security and a small retirement pension that she receives monthly. She lives in her own home, and is receiving home care by an aide (paying Medicaid spenddown) for 8 hrs per day. I care for her the remaining hours in my home as she lives very close by to me. I shop, take her to physician appts, and feed her in my home. Am I able to claim her as a dependent on my tax return and uf so, what types of deductions can I use?