To claim your aging parent as a dependent on your tax return, your parent must meet the criteria for either a "qualifying relative" or a "qualifying parent." Here are the detailed requirements:
- Qualifying Relative Test:
- Relationship: Your parent must be related to you as defined in Subsection 152(d)(2)(C) of the Internal Revenue Code, which includes your father or mother.
- Gross Income: Your parent's gross income for the calendar year must be less than $4,400.
- Support: You must provide more than half of your parent's total support for the calendar year.
- Not a Qualifying Child: Your parent must not be a qualifying child of another taxpayer.
- Qualifying Parent Test:
- Support: You must provide more than half of your parent's total support for the calendar year.
- Additional Requirements: Your parent must meet the same gross income and support tests as for a qualifying relative.
Additionally, to claim your parent as a dependent:
- You (and your spouse if filing jointly) must not be a dependent of another taxpayer.
- Your parent, if married, must not file a joint return unless it is solely to claim a refund of income tax withheld or estimated tax paid.
- Your parent must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico.
If these conditions are met, you can claim your parent as a dependent on your tax return. This may also allow you to file as head of household if you paid more than half the cost of keeping up a home for your parent, even if your parent did not live with you.
Sources:
Publication 17 (2023)
Publication 504 (2023)
§ 152. Dependent defined
Publication 501 (2023)
