Yes, your mother can claim you as a dependent if you meet all the requirements to be her Qualifying relative
- They don't have to be related to you (despite the name).
- They aren't claimed as a dependent by someone else.
- They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They lived with you the entire year.
- They made less than $4,200gross income in 2019 (your Social Security benefits aren't included here in your case)
- You provided more than half of their financial support.
IRS Table 2: Qualifying Relative Dependents: "Gross income means all income the person received in the form of money, goods, property and services, that isn’t exempt from tax. Don’t include social security benefits unless the person is married filing a separate return and lived with their spouse at any time during the tax year or if 1/2 the social security benefits plus their other gross income and tax-exempt interest is more than $25,000 ($32,000 if MFJ)".
No, you do not have to file a return if the Social Security benefits were your only income since it looks like none of your Social Security benefits are taxable and therefore they don't have to be included in your gross income. Please see Is my Social Security income taxable? and Do I need to file a federal return this year? for additional information.
@Kbinns89
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