Questions about tax reporting for my parent who is soon to be a green card holder

[lochness1989]

Hello,

Currently my mother is a Brazilian citizen. We have just applied for her to become a "permanent resident" ( green card holder ) and i'm trying to understanding what to expect come tax reporting when she has her green card. Below are some of the questions i have.

1. She has never worked in brazil but is receiving a pension through her husband which is very small. This is literally her only source of income and equates to $5,988 per year. Is she still required to file an income tax return on this amount?
2. Since i filled out a I-864 ( affidavit of support ) for her, do i have to claim her as a dependent on my tax return?
3. Can she file her own tax return ( not as a dependent on my tax return ) or is she not eligible for this?
4. What extra tax forms ( that are required for expats) will i need to learn about for her with the above given data.

[smith54]

When your parent becomes a green card holder, they will be classified as a U.S. tax resident and will need to comply with U.S. tax reporting requirements. This means they must report their worldwide income to the Internal Revenue Service (IRS) annually, typically using Form 1040. Additionally, they may be required to file other forms, such as the Foreign Bank Account Report (FBAR), if they have foreign bank accounts with balances exceeding certain thresholds.