Can I claim my parent which is in a nursing home as a dependent?

[xmasbaby0]

Who is paying for the nursing home?

[LinaJ2018]

Yes.  You may if you meet the requirements for Qualifying Relative :

Four tests must be met for a person to be your qualifying relative. The four tests are:

1. Not a qualifying child test,

2. Member of household or relationship test,- your parents do not have to live with you for the whole year.

3. Gross income test, -your parents cannot made more than $4000 in gross income. 

4. Support test. - You have to provide more than half of their support.  See SupportWorksheet 

[emerson143]

Yes

[KATHIE69111]

Ask irs they would be able to tell you for sure

[nhcdds]

me

[nhcdds]

I pay 100% but she lives in the nursing home not with me.

[macuser_22]

Yes, if these requirements are met.

---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.

2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.

3. The person's gross income for the year must be less than $4,200 (tax-exempt income, such as certain social security benefits, is not included in gross income)

4. You must provide more than half of the person's total support** for the year.

5. The person is not filing a joint return.

In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

The above is simplified; see IRS Publication 501 for full information.
https://www.irs.gov/publications/p501#en_US_2018_publink1000220939

** Worksheet for determining support
https://www.irs.gov/publications/p501#en_US_2019_publink1000226268