My mom is 94 and lives with us. She can barely walk does that mean she is disabled?

[muttonhead12]

Not sure what box to check, None of these or disabled

[DoninGA]

If you are claiming her as your dependent, being disabled does affect her dependency.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $5,200 (social security does not count) in 2025
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse with the following exception -
You can claim a person as a dependent who files a joint return if that person and that person’s spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid.

[MindyB]

Probably. For tax return purposes, the IRS has a specific and high bar for what constitutes "disabled." 

If you are claiming her as a dependent or applying for certain credits, she is generally considered disabled if she is "permanently and totally disabled." According to the IRS, this means she cannot engage in any "substantial gainful activity" (essentially, she cannot work to support herself) due to a physical or mental condition that a doctor certifies has lasted, or is expected to last, for at least 12 continuous months. Because your mother is 94 and her mobility is so restricted that she can barely walk, she almost certainly meets the functional part of this definition. 

Just ensure her primary doctor has it noted in her chart or is willing to sign a simple IRS-compliant statement if you're ever audited.