Yes, you may be able to claim your mother as a dependent.
(The fact that you send the money through your brother will not affect your claim of providing support.)
However, you will need a valid Social Security Number (SSN) or Individual Taxpayer Identification Number
(ITIN), to claim her as a dependent. To apply for an Individual
Taxpayer Identification Number (ITIN) using Form W-7 (Click ITIN). Click this link for the IRS website ITIN
- Frequently Asked Questions
According to the IRS:
- You can’t claim any dependents if you (or your spouse, if filing jointly) could be claimed as a dependent by another taxpayer.
- You can’t claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid.
- You can’t claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
- You can’t claim a person as a dependent unless that person is your qualifying child or qualifying relative.
You could claim your
elderly parents as dependents even if they don't live with you for the entire
year as long as they meet the qualifying relative test:
An individual must
meet all 4 of these requirements in order to be considered your Qualifying Relative:
-
Not a Qualifying Child: The individual cannot be
your Qualifying Child and cannot be someone else's Qualifying Child. They
are a Qualifying Child if they meet all the requirements, whether or not
they are claimed as a dependent
-
Relationship: The
person must either have lived with you for the entire year as a member of
the household (a person who is not actually related to you may meet the
requirements in this way), or be related to you in one of the following
ways: your child, stepchild, grandchild or other descendant of one of your
children (or stepchildren or foster children), son-in-law,
daughter-in-law, brother, sister, half brother, half sister, stepbrother,
stepsister, brother-in-law, sister-in-law, parent, stepfather, stepmother,
father-in-law, mother-in-law, grandparent, and, if related by blood, aunt,
uncle, niece, or nephew. Remember that a child whom you legally adopted is
always considered to be your child. Also note that, for the purposes of
this requirement, divorce or death does not change any relationship which
was established by marriage (e.g. son-in-law, daughter-in-law, etc.)
-
Gross
Income: The person must have made less than $4,000 in gross
income during 2016.
-
Support: You must
have provided more than half of the individual's total support during the
year
Click
this link for more additional information about claiming
a dependent
Click
this link for more additional information about claiming
elderly parents as dependents
