My mother is Cuban and came to USA on October 2005 and she decided to stay.
She is very old (80) and does not work nor have any income.
However she has obtained:
-The Permanent Resident condition on September 2007
-Food Stamp on September 2007
-SSN in July 2007.
-Medicare September 2007
-An apartment from the plan for elder refugee in January 2008.

In the past year she lived in her sister's house.
She had no any income and I supported her during 2007.

Can I declare her as my dependent even though she does not live with me?

Thanks,
Jose

Jose:

Yes, you can claim her if you can show that you provided over HALF of her support.

It seems likely that showing this support will NOT be a problem.