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 the $4150.
- 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 an Exemption for a Dependent," in Publication 501, for additional information about claiming a dependent and certain exceptions that may apply.