No, you can only include medical expenses you paid for an individual that would have been your dependent except that:
He or she received gross income of $4,050 or more in 2016,
He or she filed a joint return for 2016, or
You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2016 return.
If you didn't provide more than half of your mother's support, you wouldn't be able to claim this deduction.
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