Accepted Answer

Hello linda,

You may claim your mother under the rules for a qualifying relative as long as the following rules can be met:

1. She has not more income of her own than $3,650 for the year. For purposes of this calculation, SS benefits are not included. But it would include any other income she may have from interest, dividends, private retirement plan, etc.

2. You must provide more than half of her support.

3. She must not be married filing a joint return with her spouse.

4. She must be a US citizen or a resident of the US, Canada or Mexico.

As long as you can meet the above 4 rules, then you may claim your mother as a dependent, even if she does not reside with you.

If this was helpful please press the Accept button. Positive feedback is also appreciated.

Thank you lindaloo

Expert:	Merlo
Pos. Feedback:	99.8 %
Accepts:
Answered:	10/24/2009

Accountant

25+ years tax consulting. Specializing in returns for US citizens living abroad