As your mother's care giver, you may be able to qualify for the following tax benefits:
- Claiming your mother as a dependent. This will allow you to claim the Credit for Other Dependents, Dependent Care Credit (if applicable), and your mother's out of pocket medical expenses. You would also be able to use HSA or FSA funds to pay for her medical expenses.
- Filing as head of household. If you are unmarried, this will provide a bigger standard deduction and better tax rates than the single filing status.
To claim your mother as a dependent, 1) she has to have less than $5,050 of gross income, and 2) you have to have provided more than half of her support. Since she's your mother, she already meets the relationship test.
If you qualify to claim your mom as a dependent you'd generally meet the test to file head of household with her as your qualifying person.
