Your mom can't be a dependent on your return if she has already filed a tax return. You can remove her off your return and you will be able to e-file.
If she did not file a return or erroneously filed a return, you can claim her, but you will have to file by mail. You won't be able to e-file with her on your return. And if you file by mail and keep her as a dependent, she will need to file an amendment to ''unclaim'' herself.
Everyone can only be claimed on 1 tax return. Here are the rules for claiming Qualifying Relatives on your tax return.
Qualifying relative
- They don't have to be related to you (despite the name).
- They aren't claimed as a dependent by someone else.
- They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They lived with you the entire year.
- They made less than $4,150 in 2018.
- You provided more than half of their financial support.
