does my dependent needs to report 1099 -int which less than $5000 for 2025 tax year?

[susansongcs]

My mom is my dependent, she 67 years old and received 1099-INT which is around $3100.00, does she need to report it for 2025 tax year ? If so, could I still claim her as my dependent?

Thank you.

[MinhT1]

Yes, you can claim her as your dependent if you provided more than half of her support in2025 and her gross income is less than $5,200.

Please read this TurboTax article on Who Can I Claim as a Tax dependent?

[Bsch4477]

She doesn’t have to file if that is her only income. You can still claim her as a dependent if she meets the other requirements. 

[susansongcs]

Thank you .