The last couple years I have claimed my widowed 51 year old mother as a dependent, because she had been unemployed since my father passed. This year she has been enrolled in school full time and has had a part time job to help with school, which put her over the $5050 income. She ended up making $6,715 but almost all of it went to schooling which I have her 1098-T form showing just that. I’m not sure if I can still claim her though since her W-2 was over $5050.