My mother is retired and she does not work, does retirement money is considered income? Can I claim her as a dependent if she is retired in Mexico and I support her?

[HelenC12]

Yes, retirement income is considered income. When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. 

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2020 taxes as long as they meet the following requirements:

Qualifying relative

• 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 $4,300 in 2020.
• You provided more than half of their financial support.