Does a mentally challenged woman that doesn’t have a source of income that resides with me become a dependent

You can claim this person as a dependent if she satisfies all the following conditions:

 

1. The person can't be your qualifying child or the qualifying child of any other taxpayer. 
2. The person must live with you  all year as a member of your household (and your relationship must not violate local laws). 
3. The person's gross income for the year 2023 must be less than $4,700. 
4. You must provide more than half of the person's total support for the year.
5. The person is a U.S. citizen, U.S. resident alien, U.S. national.
6. The person is not a married person who files a joint return unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid.

If you can claim her as a dependent, then you may qualify to file as Head of Household if you also satisfy the first two conditions below:

 

• Pay for more than half of the household expenses
• Be considered unmarried on the last day of the tax year, and
• You must have a qualifying child or dependent.

 

Please read this TurboTax article for more information.