If you provided over half of your own support, then your mother is not eligible to claim you as a dependent and you will claim your personal exemption for yourself on your tax return. Please see the following rules for what qualifies a person as a dependent for more information:
There are 5 test that will qualify a child as a dependent as
follows:
- 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.
There are 4 tests that will qualify a relative as a dependent as
follows:
- They are not the “qualifying
child” of another taxpayer or your “qualifying child”.
- Gross
Income: Dependent
earns less than $4,000 in 2015.
- Total
Support: You
provide more than half of the total support for the year.
- Member
of Household or Relationship: The person must live with you all
year as a member of your household or be one of the relatives that doesn’t
have to live with you see IRS Publication 501for a list of
qualifying relatives.
