Yes you will be able to claim your Mother as a dependent if the following criteria on the IRS Qualified Relative test are met:
Qualifying Relative
These 4 tests (all of them) will qualify a relative as a dependent:
• Not Qualifying Child: They are not your or another taxpayer’s “qualifying child”
• Gross Income: Dependent has to earn less than $4,050 in 2016.
• Total Support: You provide more than half of the total support for the year.
• Member of Household or Relationship: The person (a friend, girlfriend, non blood relative) must live with you all year as a member of your household or be one of the relatives that doesn’t have to live with you (mother, father, brother, sister, aunt, uncle, stepmother, stepfather, your child, stepchild, foster child, adopted child, etc) Note: this list is not all inclusive.
Please note that social security does not count as taxable income towards the $4,050. However, it does count towards the providing more than 50% support question.
You will also qualify for the head-of-household filing status if you meet the criteria in the LINK I have included here. And you can provide, if necessary all receipts substantiating that you do maintain half of the home for both you and your mother.
