Helping my neighbor. She had to pay $140/day for caregivers (22 hrs/day) in 2008. She wants to write off this expense as a medical necessity because she needs medical help 24/7. She is over 80 and is blind. She has no personal info, and does not pay payroll taxes. She can't afford agency pay. I don't know what to tell her, she can't afford a tax accountant, etc... can you help?