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I take care of my mother with shelter, food, paying medical bills. She never worked in the US so not income.

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Thanks for your answers :)
Actually, I tried but I can not deduct her, and she does not have any pension in her country... Definitely I will look under Elder Services!
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Try
sandiegocounty.gov

And look under Elder Services.
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You may be able to deduct her as a dependent on your income taxes.
Is it possible she has an elder pension in her home country??
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