Can i claim my elderly mother as a dependent even though she files tax and makes $29,000 per year from SS and Pension

[nhill54]

I am her full care giver and she lives with me 24/7.  She is 95 yrs old   She recieves ss and pension as a surviving spouse for <$30,000.

[DoninGA]

No you will not be able to claim her as dependent if her gross income is $4,050 or more.  Under the Qualifying Relative rules the dependent can only have gross income of less than $4,050 not counting Social Security.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.

2. The person either (a) must be related to you or (b) must live with you all year as a member of your household. 

3. The person's gross income for the year must be less than $4,050 (social security does not count) in 2017

4. You must provide more than half of the person's total support for the year.

5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.

6. The person must not file a joint return with their spouse.