Mom has no other income other than her monthly Social Security and the Aid & Attendance she gets from the VA. VA money is not taxable and I now see that even thought I have been filing Fed and State income tax for a few years for her, I do not need to do that based on her age and the amount she receives. So, does my contribution for her Assisted Living - pays about 50% of her Assisted Living bill - qualify me to claim her as a dependent on my Fed and State tax filing?