Here are the complete rules
to claim a parent as a dependent ....
Rules for Claiming an
Exemption for a Dependent:
- You cannot claim any dependents if you, or your spouse if filing jointly,
could be claimed as a dependent by another taxpayer.
- You cannot claim a married person who files a joint return as a dependent
unless that joint return is only a claim for refund and there would be no tax
liability for either spouse on separate returns.
- You cannot claim a person as a dependent unless that person is a U.S.
citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
- You cannot claim a person as a dependent unless that person is your
qualifying child or qualifying relative.
Test to be a Qualifying
Relative:
1. The person cannot be your qualifying child or the qualifying child of any
other taxpayer.
2. The person either
(a) be related to your in
one of the following ways:
Your child, stepchild, foster child, or a descendant of any
of them
Your brother, sister, half brother, half sister,
stepbrother, or stepsister.
Your father, mother, grandparent, or other direct ancestor,
but not foster parent.
Your stepfather or stepmother.
A son or daughter of your brother or sister.
A brother or sister of your father or mother.
Your son-in-law, daughter-in-law, father-in-law,
mother-in-law, brother-in-law, or sister-in-law.
OR
(b)
must live with you all year
as a member of your household (and your relationship must not violate local
law).
3. The person's gross income for the year must be less than $4,000 (social
security does not count).
4. You must provide more than half of the person's total support for the
year.
There is a very good worksheet to help you determine how much support you
provide. It is on page 15 of IRS Pub. 501
http://www.irs.gov/pub/irs-pdf/p501.pdf
