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, 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 $4,700. 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. Additional Information Whom May I Claim as a Dependent? Category IRS procedures Sub-Category For caregivers