Can I claim my mother as a dependent if she doesn't live with me

[Dustinl7]

For the year 2024, I just started taking care of my mother due to her health deteriorating, so I've been her primary Caretaker for the year. If I do claim her will it to affect her disability benefits if so? Second, will I be audited for the sudden change in doing a claim like such for the first time, provided I'm her caretaker and been helping her with some expenses.

[xmasbaby0]

You have not fully explained what "taking care" of your mother entails.  Do you mean you are paying for over half her financial support?    Taking care of her health needs does not make her a dependent on your tax return.

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent