If she does not amend and change her return to remove you she can look forward to an audit letter from the IRS in about a year from now with a bill for not only for the amount of refund or tax reduction from improperly claiming you, but interest and penalties in addition, which can be very costly.
Even if you say on your return that you can be a dependent it will not help because your age and amount of income and the fact that you cannot report a student status is all the IRS needs to audit. Your age is over 18 and your income is over the $4,050 limit for a non-student to be claimed. Without either you or your mother reporting a 1098-T from a school to prove that you are a student, not claiming yourself will not help.
(Note: the IRS pays refunds now but matches tax returns to each other and school records a year to two years after the tax returns are filed to allow time for all records and amended returns to be filed and available before they do the checks and sent the audit letters).
You can only MAIL file a correct return. Because your SSN has already been used in the e-file system, your return will reject if you e-file.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
