First, I would like to express my condolences on the recent passing of your mother.
In order to claim your Mother as a Dependent, all of these qualifications must be met:
- She is a citizen of the US
- She is related to you
- She has taxable income of less than $4,150 during 2018
- She is not claimed as a dependent by anyone else
- She is not filing a joint return
- You provided more than 1/2 of her support. Since Medicaid paid for part of the private room, I suggest completing this IRS Worksheet to determine if you provided over 1/2 of her support: IRS
Worksheet for Determining Support.
