Welcome and thank you for giving me the opportunity to assist you with your tax question.
According to IRS rules, a parent does not have to live with you to be claimed as your dependent and must be a resident of the U.S., Canada or Mexico. Your mom's gross income must be less than $3,800. Social security (if she receives it) does not count, but interest and dividends do.
Either you or your brother can claim your mom as a dependent--whoever provides more than 50% of her support.
My point of reference is Publication 17 as it pertains to dependents. The link for this publication is http://www.irs.gov/pub/irs-pdf/p17.pdf
Please let me know if you require further information or clarification on this.
Thank you and best regards.
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Hi, I read your response.
My mother has income of $20K Canadian most of it is from the Canadian equivalent of Social Security, called:
Quebec Pension Plan and the Canada Old Age Pension.
Will these affect her eligibility as a dependent?
I couldn't find this in the reference you listed.
The primary criteria is that you would have to provide more than 50% of her support. Social Security (or its equivalent) does not come into play when figuring your mom's income.
If you need further information or clarification, please let me know. If not, please take a moment to rate my answer since that is an important part of being an expert on JustAnswer, and I strive for excellence.