It depends. if your mom is claiming you as a dependent on her return, then no, you would not enter it on your return. If you are not being claimed as a dependent, then yes, you could enter it on your return.
If you are not being claimed, you will need to mark that you shared the policy with another tax payer. You should talk to your mom to find out what percentage she is claiming and then claim the remaining amount. As long as the amounts add up to 100%, you can claim anywhere from 0% to 100%. Many times parents who pay the premiums claim 100%.
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