My mom lived with us for 8 months while doing cancer treatment and she is over 70 can we claim her as a dependent

[rmjack3]

She did pay rent but did not live where she paid rent, she did pay over 12,000.00 in medical and is not receiving income from a job.
Any help would be VERY MUCH appreciated.

[jerry2000]

what kind of income does she have?

[rmjack3]

She just get social security, no stocks no other income or retirement. Just SS
Thanks

[bwa · Accepted solution]

She did pay rent but did not live where she paid rent

I'm assuming that means she did not pay rent to you.

To claim someone as a dependent as a qualifying relative they must meet the following criteria:

• they must be a citizen of the US or a resident of the US, Canada or Mexico:
• you must provide more than 1/2 of the individuals support,
• they must not earn more than $4,050 in 2016 in gross income subject to tax (social security doesn't count)
• they are not a qualifying child of another taxpayer, and
• they must not file a joint return with another
• If not a close relative or if they are unrelated to you, they must live with you all 12 months of the year.