No, it is not, although Mom may qualify as your dependent. To claim a someone as a dependent as a
qualifying relative they must meet the following criteria: they must be a citizen of the US or a
resident of the US, Canada or Mexico:
·
you
must provide more than 1/2 of the individuals support,
·
they
must not earn more than $4,050 in 2016 in gross income (social security doesn't
count)
·
they
are not a qualifying child of another taxpayer, and
·
they
must not file a joint return with another
·
If
not a close relative or if they are unrelated to you, they must live with you
all 12 months of the year.