Child support is not considered taxable income. See this TurboTax Help.
Your mother is likely to claim you as a qualifying relative unless she can claim you as a qualifying child. One of the requirements of a qualifying child is:
Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
I do not know whether this applies to your situation. You and your mother would know the answer to that question.
The tests for a qualifying relative are:
- Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.”
- Gross Income: The dependent being claimed earns less than $4,300 in 2020.
- Total Support: You provide more than half of the total support for the year.
- Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be related to you.
If you are not eligible to be claimed by your mother as a qualifying child on your mother’s tax return, your mother may only claim you as a qualifying relative on her tax return.
If she may only consider you as a qualifying relative, there appear to no issues that would bar you from filing a 2020 Federal tax return.
See also this and this TurboTax Help.
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