Hal_Al
Level 15

Deductions & credits

$5000 is more than $4200, the income limit for a dependent.  Your brother would not be able to claim your mother as a dependent anymore.  I assume her husband is your father and he also only has social security as income and does not need to file.  So, your brother can still claim him.

The discussion in this thread, above, covers whether you  have to give her a W-2 .