who is a 'dependent'

[chick838]

Hi,
I have a friend who thinks she can claim her mom as a dependent on her taxes. She is having her mom move in with her, her husband and her daughter and her mom is not going to be working but attending school full time. Can they claim her mom on their taxes? This is in Washington state if that matters

Thanks!

 

[NYClex]

Have a look here: http://www.irs.gov/taxtopics/tc354.html