I care for my disabled mother who recieves SS, it is supposed to be tax free so do I say she makes too much and cant be my dependent?

You do not count your mother's Social Security benefits when you are considering the income limit for claiming her as a dependent.   If she has any OTHER income like a pension or distributions from a retirement account, you must count that income.   If the income that "counts" is more than $4700 you cannot claim her.