Vanessa A
Employee Tax Expert

Retirement tax questions

Yes, you can be considered disabled if you are on social security and have dementia.  Social security income does not exclude you from being considered disabled. 

 

Are you asking this because you want to claim him as a dependent on your return?  If so, you would need to provide over half of his support and meet the rest of the criteria below.

 

To claim a senior as a dependent, they must meet the following criteria:

1. Income Test The senior's gross income must be less than $5,200 (for 2025).

  • Note: Social Security generally does not count toward this limit unless they have significant other income.

2. Support Test You must provide more than half of the senior's total financial support for the year (food, shelter, clothing, medical care, etc.).

3. Relationship Test The senior must be related to you (parent, grandparent, aunt/uncle) OR if they are not related, they must have lived with you the entire year.

  • Note: Parents do not have to live with you to be claimed as dependents.

Tax Benefits:

  • Credit for Other Dependents: A $500 non-refundable credit.
  • Medical Expenses: You can include medical expenses you paid for the senior when calculating your own medical expense deduction.
  • Filing Status: Claiming a parent may allow you to file as Head of Household if you are single.
  • If they are unable to care for themselves and you must pay someone so you can work, you may be able to claim the Child and Dependent Care Credit.

NOTE: If parents are claimed as dependents they are not eligible for the $6,000 Bonus Deduction for seniors. 

 

Steps to Claiming an Elderly Parent as a Dependent
 

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