Can my mother (whom lives with me) be my son's child care provider and used on the Dependent Care credit

My mother cares for my son while I am at work. I don't pay her in cash per say, but I pay for all of her living expenses. IF I do not claim her as a dependent would that still qualify me for the dependent care credit for the monies I use to provide for her?

Deductions & credits

She would have to claim that amount as income if you do.

Is she your tax dependent?   The care provider can't be your spouse, the parent of your qualifying individual, your child who is under the age of 19, or a dependent for whom you or your spouse may claim an exemption on your return.