Hi, I have been my mom's caregiver for almost 2 years now. She has issues with a number of ADLs - she is on a walker, cannot dress, bathe and completely transfer by herself. She is 91 years old and my dad, who is deceased, was a WWII veteran. I was working full time and have had a caregiver who we pay with a check with no deductions taken out of the check for taxes, etc. I am looking to have my mom enter an assisted living facility in the next month or so and wanted to see if what we have paid out over the past two years would be counted as expenses incurred even though I am not sure if this person filed any taxes as I look at her as an independent contractor. My mom gets social security and has a pension so her monthly income is above the income limits; however, the caregiver costs monthly almost equal her income. I guess I need to know what to prepare as I try to apply for the A&A benefit that can help offset some of the cost when she goes into Assisted Living which is much higher.