We do not know why you are asking this. If your mom receives Social Security and also has some other income from working, or from a pension or retirement account, etc. then the SS may count as taxable income, depending on how much the total amount adds up to. If you are asking if it counts because you want to claim her as a dependent, if her only income is SS, then no, it does not count toward the $4400 amount that would prevent you from claiming her.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
