No, you cannot claim his support expenses as a deduction, they are considered personal and are not tax deductible. However, you can claim your father as your dependent if you provide more than half of his entire support for the year.
Support includes:
- Food
- Lodging
(even if your mortgage is paid of
- Clothing
- Education
(including the GI bill)
- Medical
and dental care (including insurance and supplementary Medicare premiums)
- Recreation
- Transportation
and similar necessities
Compare
how much you spend on your dad's living expenses listed above with how much
he contributes. If you are paying more than 50% of the expenses, you
are considered to be providing more than half of his support.
