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Can we deduct 100% that was paid to nurses who work 24/7 ?

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If the MD prescribed 24/7 care by a licensed nurse, you can deduct it.
Notice I said NURSE. A "companion" or "aide" is not a nurse.
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It would be best to contact an CPA or Tax Attorney. This could become complex.
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There's also the issue of "who" can deduct the expenses, assuming they are deductible. Medical expenses can only be deducted by the person incurring the expense or someone who can claim that person as a dependent. And that in itself is complicated. I agree with freqflyer - consult an expert!
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Look at Federal Publication 502: https://www.irs.gov/pub/irs-pdf/p502.pdf Nursing care does not have to be licensed nurses, but they must be doing what nurses do. On the long Federal form expenses (over 10%) can be deducted from being taxes. I think this is true if it is the patient's money or somebody else's.
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viktoriya1: It depends whose tax returns (federal and state) that you are talking about.
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