LauraJCPA
Employee Tax Expert

Deductions & credits

Hi, Navarro!

 

You can claim your parents (and they don't have to live with you) as long as they meet the following 4 tests:

 

1. Not a qualifying child test,
2. Member of household or relationship test,
3. Gross income test, and
4. Support test.

 

  • Since they are your parents, they meet the first test.
  • For the second test, because they are your relatives, they do not have to live with you.
  • For the gross income test, a person's gross income for the year must be less than $4,300.
  • For the support test, you must provide more than half of their total support during the calendar year. To meet the support test you figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources. This includes support the person provided from his or her
    own funds. If they receive income but do not use it for their support that is not included.

Here is a link to IRS Publication 501: Dependents, Standard Deduction, and Filing Information

You can find a worksheet for calculating the support test on page 15.

 

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