Dependent Parent income

I have been claiming my mother (age 72 now) as a dependent for the past few years. Her income from one of the houses she owns is around $6k per year. Out of that she pays around $3K in taxes. So, her net is $3K / year. She has no other forms of income so I support her. Does she have to file taxes on her own?

thanks,

posted

You can’t claim her as a dependent if she has rental income of $6,000. The fact that she nets less than $4,000 is not relevant. Only the gross income matters. If that is her only income she would be below the filing threshold.