Q: We are in our second year of caring for my mom, who is elderly and frail. Can we claim her on our taxes as a dependent?

— P.A., Long Beach

A: A dependent can be a qualifying relative, such as your mother. There are certain criteria that must be met: (a) Your mother must be a citizen of the U.S., a U.S. resident alien, a U.S. national, or a resident of either Mexico or Canada; (b) Her income cannot exceed the personal exemption amount (for 2014 that’s $3,950); (c) You provide more than one-half of your mom’s support for the year, such as for medical care, food, housing and similar necessities; (d) If you claim your mother as a dependent, she cannot (with limited exception) file a joint return; and (e) You are not eligible to be claimed as a dependent by someone else.

For more information about claiming an elderly relative as a dependent, search the Internet for IRS Publication 501, which provides information on exemptions, standard deductions and filing information. I also would be remiss if I didn’t encourage you to consult with a qualified tax specialist.

Q: Mom isn’t living with us, but we are spending a lot of time and money caring for her. We heard we may be able to deduct the out of pocket. Is that right?

— J.D., Rancho Palos Verdes

A: If your mom resides with you, research indicates you may be able to include a reasonable portion of your mortgage, utilities and other household expenses in calculating your level of support. If she does not live with you, but is in an assisted living facility, or residing in her own home, the financial support you provide for her there can be counted toward meeting the IRS support threshold.

Q: Can I deduct my mom’s medical expenses since I am her caretaker?

— J.L., Marina del Rey

A: To properly deduct her medical expenses, my understanding is that such expenses (including the cost of prescription medications, hospital care, doctors visits, and health care devices) must be more than 10 percent of your adjusted gross income. With regard to a dependent parent, however, you can deduct medical expenses as long as you provide more than half of her support. Again, I must encourage you to consult with a tax specialist to gain a full understanding.

H.E.L.P.

Torrance is home to H.E.L.P. (Healthcare and Elder Law Programs Corp.). Its website says the nonprofit is “dedicated to empowering older adults and their families by providing impartial information, education and counseling on elder care, law, finances and consumer protection.” For information, call 310-533-1996 or visit its website at www.help4srs.org/.

Ron Sokol is a Manhattan Beach attorney with more than 30 years of experience. His column appears on Wednesdays. Email questions and comments to him at RonSEsq@aol.com or write to him at Ask The Lawyer, Daily Breeze, 21250 Hawthorne Blvd., Suite 170, Torrance, CA 90503. This column is a summary of the law and not a substitute for legal consultation on any particular case.