My mother is in a nursing home, can I claim her as a dependent.

[SweetieJean]

Who is paying for the nursing home?

[hollywood-99]

Medicare and SSI

[hollywood-99]

I am paying the difference in the room rate for private room, buying all clothes, paying utilities for her home and anything else neeced.

[SweetieJean]

Use the Support Test in the answer below.

[SweetieJean]

"paying utilities for her home" So Mom owns a home? That could affect her eligibility for some govt benefits.

[LinaJ2018 · Accepted solution]

You may be able to claim her if you meet the following requirements.  Your mother does not have to live with you. 

• Gross Income: She earned less than $4,200 in 2019.
• Total Support: You provide more than half of the total support for the year. - Support Test
• She cannot be claimed by another taxpayer. 

Gross income means all income the person received in the form of money, goods, property, and services, that isn’t exempt from tax. Don’t include social security benefits

[Edited 3/30/2020 | 6:20PM]

[SweetieJean]

Since the govt is paying for the nursing home, it is unlikely that you provided over 50% of her support.