Can I claim my parents as dependents if they live in a foreign country?

[SweetieJean]

Are they U.S. citizens?

[Hal_Al]

Do they live in Canada or Mexico?

[jelord2000]

no

[Hal_Al]

A person can still be an other dependent (Qualifying relative in IRS parlance, even though they do not have to actually be related), if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with you ALL year

2. His/her gross taxable income for the year must be less than $3,800 (2012)

3. You must have provided more than 1/2 his support

In either case:

4. He must be a US citizen or resident of the US, Canada or Mexico

5. He must not file a joint return with his spouse or file a tax return claiming someone else as a dependent

6. He must not be the qualifying child of another taxpayer

 If no one person (or married couple) provides 50% of the support (for example your siblings are also sending support), then a "multiple support agreement” (IRS Form 2120) can be used, to allow you to claim the dependent.

IRS Publication 501 on page 15 has a worksheet that can be used to help with the support calculation. See: http://www.irs.gov/pub/irs-pdf/p501.pdf

[lait09]

If the parent lived in a foreign country for 11 of the the 12 monthe but I provided more then 50% of their income and meet all of the other criteria, can I claim that person as a dependent?

[yquiroz18]

My mother lives 6 month in usa and 6 months in Bolivia she is resident green card holder can i claim her as my dependent?

[DaveF1006]

 To claim your mother as a dependent on your taxes, you need to meet certain rules, even if she has a green card. Here are the key points to consider:

1. Residency Test: Your mother must be a US citizen, US resident alien, US national, or a resident of Canada or Mexico for some part of the year. As a green card holder, she qualifies as a US resident alien.
2. Support Test: You must provide more than half of her total financial support for the year. This includes housing, food, medical care, and other living expenses.
3. Gross Income Test: Your mother’s gross income for the year must be less ‌than $5050 in 2024.
4. Time in the U.S.: While her six-month stay in the US might raise questions, the IRS focuses more on the support and income tests rather than the exact duration of her stay.