The tests your parent has to pass
| Test | What it means |
|---|---|
| Support test | You paid more than half your parent’s support for the year. |
| Gross income test | Your parent’s gross income falls under the IRS limit (it changes yearly, so check the current amount). |
| Joint return test | Your parent generally cannot file a joint return, unless the return is filed only to claim a refund of tax withheld or estimated tax paid. |
| Citizenship test | Your parent is a U.S. citizen, national, or resident of the U.S., Canada, or Mexico. |
Source: Internal Revenue Service
Unlike a qualifying child, a parent doesn’t have to live with you.
Splitting the bill with siblings
If no single sibling pays over half your parent’s support but you collectively do, one of you can still claim your parent. Everyone who chips in more than 10% decides who should claim the parent by filing Form 2120, Multiple Support Declaration, and everyone else signs a statement, waiving their own claim.
How claiming a parent can benefit you when filing
Head of household filing status comes with a bigger standard deduction than filing single. You may also qualify for the Credit for Other Dependents, worth up to $500, and the Child and Dependent Care Credit if you pay for your parent’s care so you can work.
Not sure if your parent qualifies? The IRS’s interactive dependent-qualification tool walks through the tests based on your specific situation.
If your parent doesn’t qualify
You may be able to include qualifying unreimbursed medical expenses you paid for a parent who otherwise qualifies as your dependent but fails only the gross-income, joint-return, or dependent-taxpayer test. You must itemize on Schedule A, and only total medical and dental expenses above 7.5% of AGI are deductible. Special rules apply when a multiple support agreement is involved.
