If your Mother has no health insurance (Medicare is included as health insurance), and you are claiming an exemption for her on your return, you may be subject to the Health Care Penalty or Shared Responsibility Provision. The penalty has exemptions, but is usually "tested" based on household income.
I recommend you see if you qualify for an exemption based on your household income.
If not, I would do a test - remove your Mother's dependency exemption from your return, (thus no penalty for her not having health insurance) make sure you remove her from the Health Insurance section also) and see which results in the least amount of tax. Often times the penalty for your Mother not having health insurance is MORE than the tax savings for including her on your tax return.
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