I'm sorry to hear about your loss.
You can still claim the monies you paid your mother to qualify for the dependent care credit. However, there may need to be a tax return filed on her behalf on which you would need to report the payments to her as income. In the year of death, a tax return needs to be filed reporting income for that year up to the date of death, assuming there is enough income to require a tax return to be filed.
You can use this IRS tool to determine if you need to file tax return for your mother in the year of her death:
Do I need to file a tax return?
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