Your mom cannot claim you as a dependent. You do not qualify as a child or as a relative. See below requirements. You made more than $4,050 and also you were over age 24 and not a full time student.
The 5 tests
that will qualify a child as a dependent are:
- Relationship: Must be your child, adopted child,
foster-child, brother or sister, or a descendant of one of these (grand or
nephew).
- Residence: Must have the same residence for more than half
the year.
- Age: Must be under age 19 or under 24 and a full-time
student for at least 5 months. They can be any age if they are totally and
permanently disabled.
- Support: Must not have provided more than half of their
own support during the year.
- Joint Support: The child cannot file a joint return for
the year.
The
4 tests that will qualify a relative as a dependent are:
- Qualifying
Child: They
are not the “qualifying child” of another taxpayer or your “qualifying
child”.
- Gross
Income: The
dependent being claimed earns less than $4,050 in 2017.
- Total
Support: You
provide more than half of the total support for the year.
- Member
of Household or Relationship: The person (a friend, girlfriend, non-blood
relative) must live with you all year as a member of your household.
https://blog.turbotax.intuit.com/tax-deductions-and-credits-2/family/who-can-i-claim-as-a-dependent-...
