Will claiming my mother as a dependent cause her to have to pay taxes?

[Shannon99]

Hello.  My elderly mother lives in my home and meets the criteria for a qualifying relative dependent on my taxes.  She receives only her social security and a very small pension that's about half of the $4200 threshold for me to claim her.  I pay all of the rent and utilities at our home.  

My question is, should I claim her and she then cannot claim herself, will I put her in the position of having to pay taxes?  As it has stood for the past several years she has had no tax liability.  I am worried that if I claim her and she cannot take the personal exemption she will have to pay tax.  

Help?

[CatinaT1]

There is no personal exemptions any more.  From what you have said, you will not effect her situation by claiming her.

[NCperson]

from what you described there is no reason for your mother to file a tax return; she is below the threshold.  

however, you can still list her as a dependent on your taxes since you state she meets the criteria. 

[Shannon99]

That's actually what I thought as well, but she was arguing with me.  My how the roles have switched!  Thank you so much for the quick response.  Much appreciated.

[NCperson]

and p.s. that $4200 threshold EXCLUDES social security payments.