Can I still claim my elderly parent as a dependent if they have gambling winnings over $10k equal to losses?

[TaxedAndConfused2021]

Turbo Tax tells me no since they only look at gross income. Help! Please tell me I am wrong here. For tax year 2020, max gross income limit is $4300.  Should I report zero since she had lost more than her winnings?

[xmasbaby0]

No.    You cannot claim your parent who had over $10K in gambling winnings----no matter how much they also lost.   Sorry.   The only income that does not "count" when you want to claim an adult dependent is Social Security.   Your mom or dad had way more than the $4300 limit that was NOT SS.   If they have a gambling problem, that is a whole other issue.

Further   .... your parent may need to file a tax return with those winnings.

Who has to file?

http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F