Not sure you read my entire message. Her ONLY income is social security and it is my understand that social security doesn't count as income when determining whether or not she is my dependent.
I provide all her lodging expenses - I pay for the roof over her head, as well as utilities, property taxes, homeowners insurance, repairs & maintenance.
She pays for groceries and personal items - like shampoo, etc. - and her supplemental medical insurance (she has Medicare, but as with everyone else on Medicare she has a supplemental policy).
The past several years she has filed a tax return but has gotten no refund, nor did she have tax due.
She was told last year by the person who filed her taxes that due to her age (85) and the fact that she has no income other than social security she doesn't even have to file taxes anymore.
