Can i claim a parent as a dependent if I support them; and they do not work, or have taxable income?

[kwashington053-g]

My mother does not work because she is sick,I pay her bills, except her rent, her government assistance,Section 8 pays her housing.But i pay the rest of her bills,every month.So basically can i claim her as a dependent if she don't have a job???

[Hal_Al]

Maybe.  You have to do the calculations to see if you are providing more than half her support. The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf 

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit and student status test, a relationship test and a residence test. 

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer all year
2. His/her gross taxable income for the year must be less than $4700 (2023) ($4400 for 2022).
3. The taxpayer must have provided more than 1/2 his support
4. He must be a US citizen or resident of the US, Canada or Mexico
5. He must not file a joint return with his spouse or be claiming a dependent of his own
6. He must not be the qualifying child of another taxpayer

Nontaxable Social security and government assistance doesn't count as income, for the income test, but that money  does count as support not provided by you, for the support test.