No, a mother can't claim the children as dependents since they didn't live with the mother for more than 6 months.
To claim dependency for a qualifying child, the child must:
- Be the taxpayer’s child, stepchild,
eligible foster child, brother, sister, stepbrother, stepsister, niece,
nephew, or descendant of any of them.
- Be younger than
taxpayer and either under age 19 or a full-time student under age 24; or
any age if totally and permanently disabled.
- Live with the
taxpayer more than half the year.
- Not provide more
than half of his own support. (Publication 501,
page 16)
- Not file a joint
return (unless filed only to claim a refund).
- Not be a qualifying
child of another taxpayer with higher priority under the tie-breaker
rules.
