Some clarification is needed to further assist you - if your mother does not live with you and lives out of the country, then she technically would not qualify to be your dependent.
Under the qualifying relative rules, all of the following requirements must be met in order to claim your mother as a dependent:
- They don't have to be related to you (despite the name).
- They aren't claimed as a dependent by someone else.
- They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They lived with you the entire year.
- They made less than $4,300 in 2020.
- You provided more than half of their financial support.
@jpvelasquez2020
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