Opus 17
Level 15
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To claim an adult parent as a dependent, they do not need to live with you, but you must provide more than half their total support (including housing, food, clothing, medical and travel expenses).  

 

If she lived with you, then in addition to cash support you could count a portion of your rent or mortgage, utilities, and other housing costs as support you provide to her, and then you add everything up and see whether you provide more or less than half her support.

 

But based on the facts as you state them, you can't claim her as a dependent. 

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