I am contributing to the home care cost for my mother who is living in Puerto Rico. I myself live in Los Angeles CA. All the arrangements and payments are being made by my sister who lives in NYC. I send her my contribution, MADE OUT TO HER, and she in turn makes out a check to the company that pays for the care in Puerto Rico. My question is-------is this tax deductible for me at all in view of the fact that I make the payment out to my sister and not directly to the care provider in Puerto Rico. Thank you.

No, it is not deductible.