You may be able to claim
your mother as a Qualifying Relative
dependent if:
- You provided more than half of her support in 2016
-
She earned less than $4,050 in gross taxable income. (Social
Security income generally doesn’t count here.)
- She lives with you 365 days in the year or is
related to you. 32
- She isn’t a dependent on
someone else’s tax return.
- She isn’t filing a tax return with a spouse (married filing
jointly).
- She is a U.S. citizen,
resident alien, national, or a Canadian or Mexican resident
You can’t claim a dependent if you are a
dependent on someone else’s taxes
See Rules For Claiming Dependents
Your claiming her as your dependent could affect Supplemental Security Income (SSI) benefits. Consider consulting with the Social Security Administration before claiming her.
