I claim my disabled mother as a dependent. can I claim her Medicare premiums as a deductible and do I have to count her monthly check as an income

[CathiM · Accepted solution]

No, you don't have to report your mother's income on your return.  

If her monthly check is her Social Security income and it is her only income, she will not have to file a tax return.  Make sure you provided more than half her financial support.

You cannot deduct the Medicare premiums because you did not pay them.  You can deduct premiums for dependents if you paid them.

Check to make sure you meet all the requirements to claim 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 are 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 (your parents don't have to live with you)
• They made less than $4,050 in 2017.
• You provided more than half of their financial support. More info