The guidelines for claiming your mother back in 2007 were really no different than they are currently, except for the amount of money she would have been allowed to earn. It is not even a requirement that your mother must have lived with you at all, but there are certain other rules
which must be met.
In order to claim a dependent
as your Qualifying Relative, the following rules must be met:
1. You must provide more than half of your relative's total support.
2. He or she cannot be married filing
a joint return
with their spouse.
3. He or she cannot have income
of their own which exceeds the personal
exemption amount. Back in 2007 that amount would have been $3,400. For purposes of this calculation, income from Social Security is not included.
4. The relative must be a US
citizen or resident of the US, Canada or Mexico.
So in 2007 you could have claimed your mother as a dependent, as long as all 4 of the above rules could have been met.
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