DMarkM1
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Yes. They may be considered US Resident Aliens by meeting the substantial presence test outlined in this link (since they probably didn't have green cards by 31 Dec 2023). Generally, if they were lawfully in the US for at least 31 days in 2023 and at least 183 days over the past 3 years (Apr through Dec 2023 would meet these tests) then they may be resident aliens for tax purposes. (NOTE:   Citizens of Mexico and Canada may also be dependents on US tax returns).  

 

Assuming they meet the tests to be US residents, they must also pass the tests to be considered your dependents in Publication 501, Table 5.  Generally they may be qualifying relatives, since they are not your children but are your parents, they lived with you more than 1/2 the year and have no income.  However the last test is did you provide more than 1/2 of their total support in 2023. Likely, yes since they lived with you, but if anyone else provided support that must be considered.

 

Now to be dependents on your tax return they need either social security numbers or Individual Taxpayer Identification Numbers (ITIN), if they are for some reason ineligible for social security numbers.  Contact your local social security administration for more guidance.  You may need to apply for a tax filing extension to allow time to get the identification numbers.

 

Once they are eligible dependents on your tax return you can claim medical expenses paid for them as an itemized deduction. 

 

NOTE:  If the 1095A does not have any Advanced Premium Tax Credits (APTC) in column C and you are not claiming a Premium Tax Credit (PTC), then you do not need to enter the form 1095A information on your tax return.  In that case, if you can't or do not wish to claim your parents as dependents for 2023 there will not be an issue.  

 

If there is APTC or you wish to claim PTC, then you would enter the form 1095A information in the "Deductions & Credits" section using the "Medical" dropdown and the "Affordable Care Act" topic.

 

If they are dependents on your return, there are no special caveats.  However, if for some reason they are not dependents on your return and there is APTC, you will use the allocation option in the ACA topic to allocate the coverage to your parents.  

 

You parents would need to file a 1040NR and include the 1095A information on their return to reconcile the APTC.

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