My mom passed away in October. Before that she lived with us so we could care for her. Can we claim her as a dependent?

[Vanessa A]

Yes, if would otherwise qualify as your dependent, then you can still claim her as a dependent even though she died during the year.  For your mom to qualify she would have had less than $4,700 in income (not counting social security) and you would have had to provide more than half of her support for the year.  

[xmasbaby0]

Very sorry for the loss of your mom.   You might be able to claim her as a qualified relative dependent.  Did she have less than $4700 of income in 2023---NOT counting any Social Security?   And did you pay for over half her support?    If she is a qualified relative dependent then you can get the $500 credit for other dependents.

https://ttlc.intuit.com/questions/4499708-what-is-the-500-credit-for-other-dependents-family-tax-cre...

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,700 in 2023.
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

Related Information:

• What does "financially support another person" mean?
• Can I claim myself or my spouse as a dependent?