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She lives with me and I use her benefit for her care and portion of rent.

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You might also try looking at the IRS website under claiming a dependent. That should provide some guidance on when you can claim someone as a dependent.
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This question would be best answered by an Accountant or CPA as there are a lot of variables in place.

I believe in order to claim your Mom as a "dependent" on your taxes, you would need to be paying 51% of all of her care, housing, food, clothing, etc.
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