Does pension monies count as income toward seeing if I can claim my mother as a dependent?

[mrbill86]

My mother gets social security and a small pension.  What is considered as income to decide if I can claim her as a dependent?

[MargaretL]

Yes, pension is included in gross income test for the dependency rules. Gross income is all income in the form of money, property, and services that isn't exempt from tax.

In addition to the fact that you must provide more than half of the support of your mother's support for the year, your mother's gross income for the year must be less than $4000 in order for you to claim her as a dependent.