You may be able to claim your mom as a Qualifying Relative dependent if:
· You provided more than half of her support in 2017
· She earned less than $4,050 in gross taxable income in 2017. (Social Security income generally doesn’t count here.)
· She isn’t a dependent on someone else’s tax return.
· She isn’t filing a tax return with a spouse (married filing jointly).
· She is a U.S. citizen, resident alien, national, or a Canadian or Mexican resident
You can’t claim a dependent if you are a dependent on someone else’s taxes
If you claim your mom as your dependent, you can deduct her medical expenses.
Edited 01/26/2018, 10:15 EST]