Question: I am a caregiver for my aging parent, who lives in my home. May I claim my parent as a dependent on my tax return?
You may claim your parent as a dependent if the following tests are met:
- You are not a dependent of another taxpayer.
- Your parent does not file a joint return.
- Your parent is a U.S. citizen, U.S. national, U.S. resident, or a resident of Canada or Mexico.
- You paid more than half of your parent's support for the calendar year.
- Your parent's gross income for the calendar year was less than the exemption amount.
See table 3-1 in Chapter 3 of Publication 17, Your Federal Income Tax for Individuals, "Overview of the Rules for Claiming an Exemption for a Dependent," for additional information about claiming a dependent. See also Publication 501, Exemptions, Standard Deduction, and Filing Information.
Category: IRS Procedures
Subcategory: For Caregivers