Claiming an elderly parent as a dependent

[Intman333]

I have been taking care of my elderly parent for the past few years (feed, bathe, cook, manage prescriptions, take to doctors appointments, etc.), as he lives with me in an "in-law suite" that I had built in the basement of my home.  I have helped him file his taxes each year.  I am just now realizing that I could have been claiming him as a dependent on my own taxes as his earned income has always been below the limit each of these years (current limit is $4700 for 2023 tax year I believe).  I have always chosen "No" to "can someone claim you as a dependent" on his taxes, and did so again this year already submitted his taxes this year (he never owes taxes but we submit them anyways).   I have not flied my taxes yet for tax year 2023.  Is it too late to claim him on my taxes this year as a dependent? Also, is it too late to file an amended return for past years when I could have claimed him as a dependent?  Will choosing "No" to "can someone claim you as a dependent" on his taxes for this year and past years cause any issues if I claim him as a dependent on my taxes this year and for prior years (if I file amended returns)?

[DianeW777]

Yes, as long as you meet all the requirements to claim your elderly parent you can enter it on your tax return for this year as long as you amend the parent's tax return and you plan to mail your tax return.  You return will not be accepted by the IRS because they would reject the dependent since the parent's original return has already been filed, assuming it was accepted.

You can also amend tax years 2020 (no later than April 15th, 2024), 2021 and 2022.  See the instructions below.

Qualifying relative:

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a US citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,700 in 2023.
• You provided more than half of their financial support. Click the link for information about support.
  • Worksheet for Determining Support

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

Be sure to read all the instructions carefully, before you begin, so that TurboTax knows the original numbers and the changed numbers for your amendment.

• How to amend (change or correct) a return already filed?
• What is the deadline for filing an amended return?
• How to file an amended return with the IRS

We'll walk you through that process when you get to the File section in the software.

After installing the software, open it and follow the onscreen instructions to file your return.

Here are some other resources that might help:

• How do I access a prior year return?
• Amending a prior-year return

[Intman333]

Follow up question...

We filed my father's state returns each of these years already as well (Maryland).  Do they also need to be amended noting that I am claiming him as a dependent?  He did not owe any taxes for any of these years.  

[LeticiaF1]

If you amend your federal returns, you should also amend your Maryland returns.  Your dad would loose his exemption amount, which depending on his income, might cause him to have a balance.  You would gain an exemption amount that could reduce your taxes.  An exemption is an amount that is used to reduce your taxable income, the table below shows the exemption amounts for 2023 Maryland's personal returns. 

When you amend your federal returns on TurboTax, the program will automatically transfer that information to your state returns. 

@Intman333