How do I claim my mother who lives with me as a dependent

[veda2]

I want to claim my mother, who lives with me as a dependent

[MindyB]

You can add a dependent  under "My Info" in TurboTax Online.

Navigate to "My Info" on the left of your screen, scroll to "Your household" and choose "Add a dependent."

To be eligible for the $500 Credit for Other Dependents, see the below list of rules for:  Rules for Claiming Dependents on Taxes:

• The dependent must live with you all year as a member of your household or be on the list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this list.
• Do they make less than $5,200 in 2025? 
• Do you financially support them? You must provide more than half of their total support for the year. 

[Hal_Al]

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit and student status test, a relationship test and a residence test. Only a QC qualifies a taxpayer for the Earned Income Credit. The Other dependent (qualifying relative) credit is worth (up to) $500 per dependent and is non-refundable.  That is, it can only be used to reduce an actual tax liability.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related (parent qualifies) OR live with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $5200 (2025) ($5050 for 2024).
3. The taxpayer must have provided more than 1/2 his support

In either case:

4. He must be a US citizen or resident of the US, Canada or Mexico
5. He must not file a joint return with his spouse or be claiming a dependent of his own
6. He must not be the qualifying child of another taxpayer

He must have a US social security number or tax identification number (TIN)

Nontaxable Social security doesn't count as income, for the income test, but social security money she spends on her self does count as support not provided by you, for the support test. Money she puts into savings & investment does not count as support she spent on herself. Note that a parent is closely related so there is no requirement that she live with you at any time, during the year. But if you provided a home it helps your support case, unless they own the home you live in. If no one person (or married couple) provides 50% of the support (for example your siblings are also sending support), then a "multiple support agreement” (IRS Form 2120) can be used, to allow you to claim the dependent. https://www.irs.gov/pub/irs-pdf/f2120.pdf

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf The support value of a home is the fair market rental value plus utilities, divided by the number of occupants.