If you pay for someone's care in an alzheimer's facility are you able to claim it on your income tax. The person is not a relative.

To claim a dependent they must be a qualifying relative. What constitutes a qualifying relative is defined in IRS publication 501 Publication 501 (2013), Exemptions, Standard Deduction, and Filing Information (http://www.irs.gov/publications/p501/ar02.html#en_US_2013_publink1000220868)

Actually, someone CAN be your dependent without being a relative.

To claim the medical costs of someone, they MUST be your dependent.