Generally, to claim your parent as a dependent you must meet the following tests:
- You (and your spouse if filing jointly) are not a dependent of another taxpayer.
- Your parent, if married, doesn't file a joint return, unless your parent and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid.
- Your parent is a U.S. citizen, U.S. national, U.S. resident alien, 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 $4200.
- Your parent isn't a qualifying child of another taxpayer.
- If your parent is your foster parent, they must have lived with you all year as a member of your household.
See "qualifying relative, "qualifying child," and "Table 5. Overview of the Rules for Claiming a Dependent," in Publication 501, Dependents, Standard Deduction and Filing Information, for additional information about claiming a dependent and certain exceptions that may apply.
You may file as head of household only if you meet the following requirements:
- You're unmarried or considered unmarried on the last day of the year.
- You can claim your parent as a dependent.
- You paid more than half the cost of keeping up a home for your parent for the tax year. Your dependent parent doesn't have to live with you. See Special rule for parent in Publication 501, Dependents, Standard Deduction and Filing Information.
An amount of money that your parents give you to offset their expenses isn't taxable to you. This amount is treated as support provided by your parents in determining whether your parents are your dependents.
Yes, if you itemize your deductions and your parent was your dependent either at the time the medical services were provided or at the time you paid the expenses, you may claim a deduction for the portion of their expenses that you paid during the taxable year, not compensated for by insurance or otherwise.
Your medical expense deduction is limited to the amount of medical expenses that exceeds 7.5% of your adjusted gross income.
You can include medical expenses you paid for an individual that would have been your dependent except that:
- He or she received gross income of $4,200 or more in 2019,
- He or she filed a joint return for the year, or
- You, or your spouse if filing jointly, are properly claimed as a dependent on someone else's return.
Deduct the medical expenses on Schedule A (Form 1040 or 1040-SR), Itemized Deductions.
Your father's social security benefits aren't taxable to you. In determining whether you provided over one-half of your father's support in order to claim him as your dependent, you should consider the benefits as funds your father paid for his own support.
See Publication 501, Dependents, Standard Deduction and Filing Information for additional information.
Generally, life insurance proceeds you receive because of the death of the insured person aren't taxable unless the policy was turned over to you for a price. This is true even if the proceeds were paid under an endowment contract. However, interest income received as a result of life insurance proceeds is taxable.
See Life Insurance Proceeds under Miscellaneous Income in Publication 525, Taxable and Nontaxable Income for additional information.