Is my mom's soical security concider income when i claim her as my dependent?

[Phillip1 · Accepted solution]

No. Social security is not taken into account for the Gross Income Test for claiming a Qualifying Relative Dependent. However, social security paid for her support would be counted in the support test.

See this section from IRS Publication 501:

“ Tax-exempt income, such as certain social security benefits, isn't included in gross income.”