It depends on her income. To be a qualifying relative there is a test. Your parent is not required to live with you.
Qualifying Relative for Dependency
- Do they live with you? Your relative must live at your
residence all year or be on list of Relatives who don’t have to live with you. About 30 types of relatives are on this list.
- Do they make less than $4,050 in 2016? Your
relative cannot have a gross income of more than $4,050 in 2016 and be
claimed by you as a dependent.
- Do you financially support them? You must provide more than
half of your relative’s total support each year.
- Are you the only person claiming them? This means
you can’t claim the same person twice, once as a qualifying relative and
again as a qualifying child. It also means you can’t claim a relative—say a
cousin—if someone else, such as his parents, also claim him.
Head of Household.
You qualify if you:
- Were unmarried as of December 31, 2016 and
- Paid more than half the cost
to run your home (or the home of a qualifying parent who doesn't live with
you) in 2016 (rent, mortgage, utilities, etc.) and
- Supported a qualifying person who lived with you.
If you were still
legally married as of December 31 and a child lives with you, you may qualify
for Head of Household under a slightly different set of rules. Read more
When you go through
the Personal Info section, TurboTax will let you know if your
situation qualifies you for Head of Household.
