I'm on workers comp. I live with my significant other (would be wife but can't be because I would lose my SS, Medicare and Tricare). She also can't claim me as a dependent on her taxes for that reason. She gets paid to take care of me. WC doesn't pay taxes on what she gets paid so she has to pay them. So she is considered a business. Is she able to claim anything that has do with me on her taxes? Any caregiver tax rules?