If you are someone's dependent that must be indicated on your return even if they don't claim you. if you are your mother's dependent, then you'll need to indicate you can be claimed on your return which will allow you to e-file. if you are not your mother's dependent she must amend her return. You must file by mail even her amended return will not allow you to e-file. We don't know if you are a dependent or not. Here are the rules
You could be claimed as a qualifying child if all these tests are met:
- You have the same principal abode as her for more than ½ the tax year. Temporary absences like for school are ignored
- If you are not a full-time student (any part of any 5 months – in a letter ruling the IRS allowed the month the student registered even though classes didn’t start until the next month), you’re under 19 at the end of the year (2023). If you are a full-time student you are under 24 at the end of the year (2023).
- you haven't provided over ½ your support
- you didn't file a joint return unless there was no tax liability but merely filed jointly to facilitate a refund of taxes withheld or estimates paid
Or you could be a qualifying relative if all these tests are met
You’re related to the other person or, if not, lived with the other party for the entire year and
- your gross income for 2023 was less than $4,700
- the other party provided over ½ your support
- you aren't a qualifying child of another taxpayer
