I am an American Citizen. My mother has a green card and social security number since Oct, 2006. Can I claim her as my dependent in my tax return?

Thank you very much.

Sincerely,
Shih-Chu Liao

Claiming a Dependent
Taxpayers may claim a dependent for a person who meets the criteria for a qualifying relative. A dependent is a person who meets either the qualifying child or the qualifying relative definitions.

Five Criteria for Qualifying Relatives
To be claimed as a qualifying relative, the person must meet five criteria:
Gross Income – The dependent earns less than $3,300 in income during the year,
Total Support – You provide more than half of the dependent's total support during the year,
Relationship – You are related to the dependent in certain ways,
Joint Return – If the dependent is married, the dependent cannot file a joint return with his or her spouse.
Citizenship – The dependent must be a citizen or resident alien of the United States, Canada, or Mexico.


This is what I found searching the internet. But I suggest talking to someone who prepares taxes professionally before you claim her to make sure you will not get in any trouble!

A parent fits the relationship criteria, by the way.