You might be able to claim your mother as a "qualified relative" dependent if she had less than $5200 of income not including Social Security in 2025, and you would get the non-refundable $500 credit for other dependents. You are not responsible for paying her back taxes.
IRS interview to help determine who can be claimed:
https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent
**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.**
This answer has been verified for accuracy by an Intuit expert employee
