Probably not. If you have little or no income due to your reduced work time, it might not help you to claim her in your taxes. The IRS allows you a certain amount of income where you don't pay taxes and you might not have reached that amount last year. Unlike having a child, the government doesn't provide you extra help in your refund to take care of your mother on low income.
Also, if your mother can be claimed as a dependent, you may also be able to claim Head of Household. Again, this might not help you due to your reduced income. If you have any other details regarding this question, please feel free to post them in the comment section.
Many people provide support to their aging parents. Here is a checklist for determining whether your mom (or other relative) qualifies. Notice below that your mother doesn't have to live with you at all for you to claim her.
· Do they live with you? Your relative must live at your residence all year 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 $4,050? Your relative cannot have a gross income of more than $4,050 and be claimed by you as a dependent.
· Do you financially support them? You must provide more than half of your relative’s total support each year.
· Are they a citizen or resident? The person must be a U.S. citizen, a U.S. national, a U.S. resident, or a resident of Canada or Mexico. Many people wonder if they can claim a foreign-exchange student who temporarily lives with them. The answer is maybe, but only if they meet this requirement.
· Are you the only person claiming them as a dependent? You can’t claim someone who takes a personal exemption for himself or claims another dependent on his own tax form.
· Are they filing a joint return? You cannot claim someone who is married and files a joint tax return. Say you support your married teen-aged son: If he files a joint return with his spouse, you can’t claim him as a dependent.
