To claim a parent as a dependent, he/she must have taxed gross income of less than $4050. On top of that, you must provide more than half of his/her support, regardless of whether their income is taxed or not.
For instance, lets say your parent had $18,000 from Social Security benefits and a $3500 pension. They have only $3500 in taxed income. However, they have $21,500 of revenue to use for their own support. If all of this revenue is used to provide for his/her support, then you personally have to provide $21,501 or more to provide more than half of the support.
Four tests must be met for a person to be your qualifying relative. The four tests are:
