Yes, you can likely claim her as a dependent. The only test that would maybe disqualify her is the support test. See those details below.
She qualifies as your dependent by meeting all of the ...
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Yes, you can likely claim her as a dependent. The only test that would maybe disqualify her is the support test. See those details below.
She qualifies as your dependent by meeting all of the these requirements:
1. Not a "Qualifying Child" Test
She cannot be a "Qualifying Child" of you or any other taxpayer. (Since she is 94, this is almost certainly met).
2. Member of Household or Relationship Test
Relationship: As your mother, she meets this test automatically. She does not technically need to live with you all year since she is your mother.
3. Gross Income Test
Her taxable gross income for the year must be less than $5,200.
What is excluded: Social Security benefits (usually), IHSS payments made to you for her care, and non-taxable disability payments.
What is included: Interest, dividends, taxable pensions, or rental income.
4. Support Test
You must provide more than 50% of her total financial support for the year.
Total Support includes: Food, lodging (fair rental value of her room), medical/dental expenses, clothing, and transportation.
Since you receive IHSS money and spend it on her, that is considered support provided by her/the state. To qualify, your out-of-pocket spending (plus the value of the room) must be greater than what IHSS and her own Social Security provide.
5. Citizen or Resident Test
She must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
