My mom lives overseas in Taiwan but still has an presence in California. She has a caregiver in Taiwan. Does this apply or does she get any benefit for my reporting this?

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@lawrence-anthony ,  my understanding of the situation is as follows :

(a)  A senior  US person ( citizen/GreenCard)   has a current tax-home abroad ( Taiwan )

(b)  She needs  and has a caregiver  whom is an NRA  ( Non-Resident Alien ) for US tax purposes.

(c)   She  has  financial connection/ presence  in  the USA  ( California ) but has been absent from the state  for  a period ( how long? )

(d)   She  is considered a dependent ( is this true ? ) of her son ( a US person ) -- meets the  income eligibility (??)

Now the question is  -- to what extent, if any , does  her medical (/ support)   expenses  are eligible for deduction/ credit  on son's  return.

 Please answer my  questions  and I will circle back once I hear from you .  Please also correct/ confirm my understandings.

In general though, it is unlikely that  her health insurance ( Medicare / Medical / ObamaCare/Private ) would cover any expenses  since she is residing abroad.   In some treaties between US and  "othercountry", some deductions are allowed, Taiwan does not have a tax treaty with US.  Also  there is  "dependent" recognition for "dependents" living in Mexico and Canada -- this also does not apply here.

I will circ le back once I hear from you .