Claiming mother as a dependent.

[Litterbox]

In 2021 my husband and I paid over $60,000 for 24/7 home care for my 93-year-old mother.  She lives by herself and did not have relatives providing the home care for which we paid.  Her social security plus small pension do not add up to a taxable amount.  The amount she paid for her own medical bills and living expenses totaled less than $30,000.  Can my husband and I claim my mother as a dependent on our 2021 taxes?

[Bsch4477]

If she has more than $4,300 in gross income (not including social security) she can’t be your dependent. However if she meets the other criteria for a qualifying relative you can deduct medical expenses that you paid to a medical provider on your return even though she is not your dependent. 

[MinhT1]

The numbers show that you provided more than half of your mother's support in 2021.

If her pension is less $4,300, you can claim her as a dependent.

In any event, you can claim medical expenses you paid out-of-pocket for her.

Please read this TurboTax article on claiming an elderly parent.

[Hal_Al]

At the link provided by MinhT1, note in particular:

"

• "You can deduct your parent's medical expenses even if she does not meet the income requirement to be claimed as your dependent as long as you provide more that half of their support".