If I am providing expense for medical treatment for my parents who live in a different country, can they be my dependent?

[xmasbaby0]

You have not said what country.   To claim them as a dependent they  have to be:

• U.S. citizen, resident alien, national, or a Canadian or Mexican resident.

[Moatengator91]

• You can only claim a family member that you are financially supporting as a dependent if they are either a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico. So if the family member you are supporting is living abroad in a foreign country other than Canada or Mexico and they are not either a U.S. citizen, U.S. national, U.S. resident alien, you won’t be able to claim them as your Qualifying Relatives on your tax return.