Think you're barking up the wrong tree.  Form 2441 is generally for kids in daycare, nursery school, etc....under age 13 unless disabled.

Sounds more like you're talking about  a home health aide type situation.  If so, they can get pretty expensive very quickly. They should be paid as a household employee (think Sch H). If medically required (required by MD) there may be a deduction on Sch A.