Probably
not.
There
are two types of dependents, "Qualifying Children"(QC) and standard
("Qualifying Relative" in IRS parlance even though they don't have to
actually be related). There is no income limit for a QC but there is an age
limit, a relationship test and residence test. Only a QC qualifies a taxpayer
for the Earned Income Credit and the Child Tax Credit. They are interrelated
but the rules are different for each.
Your children cannot be your mother's QC, because they do not live together.
A person can still be a standard dependent (Qualifying Relative), if not a Qualifying Child, if he meets
the 6 tests for claiming a dependent:
1. Closely Related OR live with the taxpayer ALL year
2. His/her gross
taxable income for the year must be less than $4,050 (2016-17)
3. The taxpayer must have provided more than 1/2
his support
In either case:
4. He must be a US
citizen or resident of the US,
Canada or Mexico
5. He must not file a joint return with his spouse or be claiming a
dependent of his own
6. He must not be the qualifying child of another taxpayer. That is,
you, the custodial parent, must not be required to file a tax return.
The child may qualify as a dependent, but because he does not live with
the taxpayer, he cannot be a qualifying child for the earned income credit, child
tax credit or Head of Household filing status.
