Your mother cannot get your tax refund under any circumstances. If you are entitled to a refund, it will go to you.
You can't decide whether or not you are a dependent based on what is more beneficial to you. If you meet the tests for your mother to claim you as a dependent, then you are her dependent, whether or not she actually claims you. There is nothing you can do about it. But being a dependent will not prevent you from getting your own tax refund if you are entitled to a refund.
The tests for claiming someone as a dependent are discussed at the following link. This is written from the point of view of the person claiming the dependent, not from the point of view of the dependent.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p501/ar02.html#en_US_2015_publink1000220868">https://www.irs.gov/pu...>
