I believe my mother gets a certain number of filings available on her turbo tax account. May I use her account or do I have to upgrade on my own?

[DDollar]

If your mother has the Desktop program, you can create an unlimited number of tax returns using it.  If your mother is using TurboTax Online, then only one return can be created for each account.  If the later, you would have to create your own TurboTax account in order to create and file your tax return.  For information on the different products see:

TurboTax Desktop Products Comparison

TurboTax Online Products Comparison