Can a person be an exemption on two tax forms?

What is the name of your state? North Carolina

My brother is in his late 40's and lives in a mobile home on our Mother's property. His only disability is laziness and unresponsibility. Mom paid ALL his expenses and he was being claimed as a dependent on her tax forms for ten years or longer.

Mom passed away last year and we must file her final taxes. Also she left us income producing property and now my brother is living off that income so he will have to file taxes for himself. Can he be claimed on Mom's final return (January to June) and still claim himself on his own return for income he received June to December?

[Snipes5]

No.

If the income he received after her death is more than $3050, he cannot be claimed on her return.

He should file on his own and claim himself.

Snipes