If my mother who is 86 lives with myself and my wife can we claim her as a dependent even if she herself files income taxes as she gets Social Security and Pension.

[diane-rivers]

We pay all the utilities for the house as well as the house insurance.  We also provide most of the food each month.  We do not collect any money from her for anything  We also pay all the city taxes.

[Texas Roger · Accepted solution]

You cannot claim her if her taxable income is more than$4050.