The dependent care credit is for amounts that you pay another person to care for your dependent. Your mother must meet the following qualifications to be your dependent.
Qualifying Relative
You can claim a child, relative, friend, fiancé (etc.) as a dependent on your 2022 taxes as long as they meet all of the following requirements :
- You provided more than half of their financial support. More info
- They made less than $4,400 in gross income during 2022 unless they are a qualifying child.
- They live with you or they are related to you. (Your relative must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501.)
- They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren't (or won't be) claimed as a dependent by someone else.
- They aren’t filing a joint return with their spouse.
- You are not being claimed as a dependent on someone else's return.
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In addition, your parent must meet these rules to qualify.
Some requirements:
- The adult you are caring for has to be living with you (for more than half the year), according to the IRS.
- Your parent has to be mentally or physical incapable of caring for themselves. This includes people who can't feed, dress or clean themselves, or who, without constant attention, may injure themselves.
- The care is needed so you can work or look for a job (and can show taxable income). This is also the case for your spouse, if you are married and filing jointly.
Moreover, You can deduct the expenses of an individual you chose to come into your home and serve as a companion or sitter.
