What are you trying to do? Are you trying to figure out if you can claim your mother as a dependent? There are no extra or special credits for saying that your dependent is disabled unless you have to pay someone to take care of the dependent so you can work. Then you can use the child and dependent care credit.
IRS interview to help determine who can be claimed:
https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
