Yes. If you have been taking care of a non-relative for an entire tax year then you are entitled to the tax deductions that come along with that. However, if you haven’t been taking care of the non-relative for an entire year, then you are not entitled to any tax deductions. If you have any additional questions, I highly recommend contacting the IRS and/or your accountant. They will be able to answer your questions and ensure you receive the tax deductions that you are entitled to.