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.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/taxtopics/tc602">https://www.irs.gov/taxtopics/tc602</a>
So, if Mom CAN be your dependent, it doesn't matter whether you claim her as a dependent or not. You cannot take the Child Care Credit.
