Unfortunately, this is not allowed as a deduction on your taxes. It is considered a gift to your mother.
If you are asking if it is considered to be part of "support" for being a dependent, then yes, it is part of support.
Support includes:
- Food
- Lodging expenses
- Clothing
- Education (including the GI bill)
- Medical and dental care (including insurance and
supplementary Medicare premiums)
- Recreation
- Transportation and similar necessities
Support does not
include:
- Life insurance premiums
- Funeral expenses
- Federal, state, or local income taxes or Social
Security and Medicare taxes paid on a person's own income
- Scholarship grants
- Income made by a disabled person in a sheltered
workshop
[edited 2/4/2017]
