Is long term care tax deductible?

My mother, who had a stroke July 2013, was in acute and subacture rehab until September 2013, when we moved her to an assisted living facility that dealt with dementia patients (the rehab she was in had an assisted living facility on site but they would not accept her due to dementia. She was in AL for one day; she fell, went to hosptial, was readmitted to the memory care unit, where she resided for about two weeks; she fell again, broke her hip, was hospitalized and has been in NH ever since. AL and memory care were private pay, as was NH after she exhausted her Medicare benefit. What is deductible and what documentation do we need. Do we simply need for one of the overseeing docs to say that she was dependent for more than 2 ADL's?