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@hirasabir01 wrote:

To whom does the $4300 limit apply to? My father had no income at all but my mother's income was more then $25,100. He is disabled and was unemployed. And I provided more then half of my father's support including rent, travel expenses, groceries and so on. Does he disqualifies to be my dependent because of my mother's income even though I did provide more then half of the support?


Yes, that disqualifies you from being able to claim him as your dependent.  The $4,300 income requirement is not relevant since he filed a joint tax return with his spouse and the income entered on the joint tax return required that the return be filed.

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