Hal_Al
Level 15

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There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, a relationship test and a residence test.

Only a QC qualifies a taxpayer for any refundable tax credits. So, if your tax has already been reduce to zero, by the credits for your 4 kids, claiming your Mom will not get you anything else. Otherwise, your mom, as a dependent, would qualify you for another $500 tax reduction (tax credit).

Prior to 2018, dependents (QC or QR)  qualified you for a $4050 exemption (deduction from income) before tax was calculated. This is no longer the case. For a QC, the deduction was in addition to the credits