A *dependent* must be a U.S. citizen or resident alien or a resident of Canada or Mexico. Plus for your Mom to be U.S. resident, she must either have Green Cards or be physically present in the U.S. for 183 days or more.
Also, form 1040 requires a Social Security number or tax identification number for the Dependent. If your Mom doesn't have a Social Security number, she can apply for an Individual Tax Identification Number (ITIN) with a W-7 Form.
Please verify the above information with the IRS or with a tax preparer as laws are always being changed in one form or another.
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Also, form 1040 requires a Social Security number or tax identification number for the Dependent. If your Mom doesn't have a Social Security number, she can apply for an Individual Tax Identification Number (ITIN) with a W-7 Form.
Please verify the above information with the IRS or with a tax preparer as laws are always being changed in one form or another.