Hello srwells,
In order to claim your mother as a dependent, she must not have more than $3,400 income in the year, however, that excludes social security income. So if her only other income is $270 a month from her school retirement, she satisfies that requirement. You also must provide more than one half of her total support. When figuring total support, social security would come in to consideration, even though it is not used in determining her income limits.
If your mother does qualify to be your dependent, then you may also take a deduction for the caregiver expense. If she does not qualify to be your dependent, you may still be able to claim a deduction for the caregiver expense, if the care is necessary in order to allow you to work.
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Thank you.
Accountant
25+ years tax consulting. Specializing in returns for US citizens living abroad