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Generally, you do not count Social Security income, but there are exceptions. If your parent has other income from interest or dividends, a portion of the Social Security may also be taxable.
Please read this TurboTax article for more information.
To claim your parent as a dependent, they can't have more than $4300 of taxable income, and you must pay more than half their total support. If their only income is social security, it's not taxable, but it does count as support they provide themself when you are trying to determine if you paid more than half their total support.
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