Paying some for mother in living facility. We have guardianship.

[DoninGA]

To claim your mother as a dependent on your tax return you would need to be providing over one-half of her support among the other requirements under the Qualifying Relative rules.

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 $5,050 (social security does not count) in 2024
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 

[Mike9241]

You can include medical expenses you paid for an individual that would have been your dependent except that:
1. The person received gross income of $4,700 or more in 2023; ($5050 or more in 2024)

2. The person filed a joint return for the year in question

your mother must meet the qualifying relative test except those above

1. you provide over ½ their support.

2. a US citizen, resident alien or national or a resident of Canada or Mexico