My mom received 25,284.00 i paid all her expenses last year 2022 was her gross income more than the 4,400.00 limit

[VolvoGirl]

What was the 25,284 from?  25,000 is more than 4,400.  If she only got Social Security it doesn't count towards the 4,400.  

[xmasbaby0]

You have not mentioned what the source of your mom's income was.   If she received more than $4400 --NOT counting Social Security---then you may be able to claim her as a qualified relative.   If her income was more than $4400 from other sources -- like working, a pension, retirement accounts, etc.---she cannot be claimed as anyone else's dependent.

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent  

CREDIT FOR OTHER DEPENDENTS

https://ttlc.intuit.com/questions/4499708-what-is-the-500-credit-for-other-dependents-family-tax-cre...