If you claim your mother as your dependent, you will report her 1095-A on her return. You should compare the difference between claiming/not claiming her if you have to pay back the Premium Tax Credit she received.
If you don't claim her, she will have to file a return to report the 1095-A, but will not have to repay the PTC with no taxable income.
Here's more info on the Premium Tax Credit.
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