I work in NYC fulltime (only job) and live in NJ. My mother is a US citizen but has no jobs, therefore I'm claiming her as my dependent. What should I put in line 1 and 2?

Thanks.

Claim TWO on Line #1 and ZERO on Line #2 of Form IT-2104.

Thanks for the quick response.

I forgot to mention that I am also head of household in New Jersey. Should that be "3" in line #1 then?

You could if you wish