If your mom cannot claim you as a dependent on her return, then you should not state that you can be claimed on someone else's tax return.
Requirements to determine whether a person can be claimed as a dependent:
You can claim a child, relative, friend, fiance (etc.) as a dependent on your 2017 taxes as long as they meet the following requirements:
Qualifying child
- They are related to you.
- They aren't claimed as a dependent by someone else.
- They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They are under the age of 19 (or 24 for full-time students).
- No age limit for permanently and totally disabled children.
- They live with you for more than half the year (exceptions apply).
- They didn't provide more than half of their own support for the year
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 are 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.
- They made less than $4,200 in 2019.
- You provided more than half of their financial support. More info
When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them.
[Edited 03.25.20 | 9:44 am]
