Yes. Your mom should be able to claim your 2 kids and possibly you. She can't be Headhold of Household, unless she already is and has a relative living with her more than 6 months.
Here are the rules to have your mother be able to claim you even though she doesn't live with you:
-
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.
- Rules for all
dependents:
-
Are
they a citizen or resident? The person must be a U.S.
citizen, a U.S. national, a U.S. resident, or a resident of Canada or Mexico.
Many people wonder if they can claim a foreign-exchange student who temporarily
lives with them. The answer is maybe, but only if they meet this requirement.
-
Are
you the only person claiming them as a dependent? You
can’t claim someone who takes a personal exemption for himself or claims
another dependent on his own tax form.
-
Are
they filing a joint return? You cannot claim someone who is
married and files a joint tax return. Say you support your married teenage
son: If he files a joint return with his spouse, you can’t claim him as a
dependent.
