Can i claim my 91 year old dad if he lives with us and does not pay us anything

[dbalza1957]

he collects social security and does not file taxes

[Texas Roger]

You may be able to claim him is a qualifying relative dependent. Here are the rules:

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross taxable income for the year must be less than $4,300 in 2021.
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.

When you go through TurboTax, it will determine whether or not you can claim him based on your answers to the questions. 

[MinhT1]

Yes, you can claim your dad as your dependent if you provide more than half of his support.

Please read this TurboTax article for more information.

[dbalza1957]

He collects ss which i believe is not taxable in nys and he gets a small pension so his income is approx 24k but he pays no rent or any other bills - would that be considered more than half of his support

[Texas Roger]

If his pension is more than $4300 then he exceeds the taxable income limit. You can use the worksheet on p. 16 of the IRS Publication 501 to determine if you provided more than half his support: https://www.irs.gov/pub/irs-pdf/p501.pdf