Can I claim my Mom who resides in the Philippines as my dependent?

One question, does your Mom have a U.S. social security number? You would need that. Plus in order to claim someone as a dependent, that person must be a U.S. citizen, U.S. resident alien, U.S. national or resident of Canada or Mexico for some part of the year. See IRS Publication 501, Exemptions, Standard Deduction, and Filing Information for additional tests to determine who can be claimed as a dependent. Call the IRS hotline to verify.