My mother lives in my house because she had a stroke a couple of years ago. She now has dementia because of her stroke. She recieves an SSI check each month with pays for her food and her medical expenses. Other than that she has no income and no savings. All of her money went to going in the nursing home when she had a stroke. Can I claim her as a dependent even though she recieves an SSI check every month?
1.The dependent cannot be a qualifying child of another taxpayer.
2.The dependent earns less than the personal exemption amount during the year. For 2013, this means the dependent earns less than $3,900.
3.The taxpayer provides more than half of the dependent's total support during the year.
4.The taxpayer is related to the dependent in certain ways.
5.If the dependent is married, the dependent cannot file a joint return with his or her spouse.
6.The dependent must be a citizen or resident alien of the United States, Canada, or Mexico.