Here is a great dementia resource for caregivers and healthcare professionals,
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Here is information on being the best caregiver you can be
Here is a way for nurses administrators, social workers and other health care professionals to get an easyceu or two
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Yes, assuming that they are "qualified long term care services." To satisfy the IRS, you have to verify, primarily by a carefully written letter from her personal physician, that states that a) she is chronically ill b) the services are provided in accordance with the physician's plan of care, and c) she required care and supervision to protect her from threats to her health and safety due, for example, to her diminished capacity. Her CPA will rely on Section 213 of the Internal Revenue Code in determining whether or not your mother's care qualifies.
Note: Physicians don't think about tax deductions when they care for their patients. Its OK to tell them about this opportunity and about the need for an appropriate letter or written plan.
Also, these expenses can only be itemized deductions if they exceed 7.5% of her adjusted gross income.
Remember to issue 1099s for each of the caregivers and submit to the IRS at year end.