Question
I am a caregiver for my aging parent. May I claim my parent as a dependent on my tax return?
Answer
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 or files 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 $5,050.
- 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 in your main home and 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.
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