I am a caregiver I get no pay but a place to live and food. I look after a disabled lady. Who claims who

[Delphision]

She could claim the value of the room and board as a medical expense if prescribed by a physician.  You would have to claim that amount in income but she would only be able to get a deduction of 15% of the total as medical expenses are non-refundable. You cannot claim her unless you financially support her.