No, it is not, although Mom may qualify as your dependent. To claim a someone as a dependent as a qualifying relative they must meet the following criteria: they must be a citizen of the US or a resident of the US, Canada or Mexico:

·         you must provide more than 1/2 of the individuals support,

·         they must not earn more than $4,050 in 2016 in gross income (social security doesn't count)

·         they are not a qualifying child of another taxpayer, and

·         they must not file a joint return with another

·         If not a close relative or if they are unrelated to you, they must live with you all 12 months of the year.