Yes, your mother may be able to claim your brother as a qualifying child if:
- He is under 19, or a full-time student and under 24 years of age. There is no age limit if he is permanently and totally disabled.
- He lives with her for more than half of the year (Temporary absences, like going to college does not count)
- She provided more than half of his support for the tax year
- She is the only person claiming him
See the article below for the rules about claiming a qualifying child.
Here is a worksheet that will help you determine if she provides more than half of your brother's support:
