Yes, however they must qualify and one of the limitations is income, see below.
The first thing that often comes to mind when considering dependents is the parent/child relationship. But if you cared for an elderly parent, your parent may qualify as your dependent, resulting in additional tax benefits for you. Once you determine that both of you meet IRS criteria, you can claim your parent as a dependent on your tax return.
The bottom line is a dependent must be your “qualifying child” or “qualifying relative” and meet specific tests in order for you to claim them.
The 5 tests that will qualify a child as a dependent are:
The 4 tests that will qualify a relative as a dependent are:
[edited 2/2/2021|0942PST]
To claim an adult as a dependent, you must provide more than half their support, and they can't have more than $4300 of taxable income. If the adult is not your parent, grandparent, or aunt or uncle, they must also live in your home the entire year. Social security does not count as taxable income for the income test but it does count as support for the support test. You may need to determine the person's total financial support (room and board, clothing, travel, entertainment, medical, etc.) and count their contributions (from social security, savings, etc.) and your contributions, to see if you pay more than half.