MargaretLAnswer
Alumni - Intuit
Jun 5, 2019 5:19 AM UTC
Unfortunately, you are not able to claim your mom as a dependent. If she received W-2 or 1099-R (that is the form reporting the pension...) and the total amount is more than $4050, no matter how small the difference is, she has gone over that threshold limit and does not qualify as a dependent.
The pension may not be taxable in your state but it is taxable on a federal return.