As long as your mom is a US resident( I mean a US citizen. US green card holder), then you can claim her as your dependent on your return as long as you meet certain requirements: in order to claim your mother, it doesn't really make a difference if she lived with you or not. What matters is support and income. For 2012, if she had more than $3.8K gross income, you can not claim her regardless of anything else. Gross Income is all "taxable" income in the form of money, property, or services. However, as you said, she had no gross income as she didn’t make any money; ALSO you must provide over 1/2 of her support. Support includes the fair market value of the lodging you provide for her. What you need to do is figure out how much she would have paid you to live in your place, plus all of her out-of-pocket costs such as food, clothing, entertainment, medicine, doctors, etc. If you provide over 1/2 of this total, you can claim her. To claim your mother on your income taxes, you have to use Form 1040A or Form 1040 to file your taxes. The amount that you save on your taxes varies depending on your tax rate. The higher your tax rate, the greater your savings. For example, if you fall in the 27 percent tax bracket and the value of the exemption for your mother equals $3,800, you would save $1.026 on your income taxes. ALSO, your mom can't be filing a married filing joint return unless it is to claim a refund; Your mother is not your qualifying child, but she may be your qualifying relative |