Claiming parents as dependents - Deductions

[Whitesnake]

Hi,

My parents migrated to the US legally in December, 2022. They got their SSN's only in Jan 2023. Can I claim them as dependents on my tax returns for the year 2022? I had to pay their expenses related to travel, food and lodging (they are staying with me). They have had not income for the year 2022? Can these expenses be claimed as deductions to bring down my taxable income? Also I have a brother and they currently stay with him. Can he claim them as dependent as well?

[DoninGA]

Since their SSN's were issued after the due date of the 2022 tax return they cannot be claimed as dependents on a 2022 tax return.  You can claim them as dependent on your 2023 tax return if they qualify.