Claim U4U, TPS parents as dependents.

[Svitlana Magana]

Good day!

I am a US citizen. In August 2022, I brought my parents from Ukraine to the USA with the help of the Ukrainian Humanitarian Parole.  A few months ago, they received additional TPS. They live in my apartment. I support them financially.

My questions:

1) Can I claim them as my dependents?

2) I did not claim them in 2022. Can I do it now?

[LeticiaF1]

Yes, you can claim them as dependents as long as they did not have $4700 or more in income, and meet other requirements.  As you enter the information on TurboTax the program will guide you through the process.  If you would like to see more information on about dependents see Who can I claim as my dependent?.

They also qualify for the $500 Credit for Other Dependents.  The credit is $500 per qualifying dependent as long as your adjusted gross income (AGI) doesn’t exceed $200,000 ($400,000 if filing jointly). The credit goes down $50 for every $1,000 that the AGI exceeds the $200,000/$400,000 limit.

Regarding 2022, as long as they received their Social Security numbers before the end of 2022, and they also did not have $4700 or more in income, you can claim them as dependents and you can also claim the Credit for Other Dependents.  You will need to file an amended return.  For information on how to do it see the following TurboTax help article, How do I amend my federal tax return for a prior year?

Feel free to reach back if you have additional questions.  

[Svitlana Magana]

One of the requirements of the IRS for dependents: 

• They're a US citizen, resident alien, national, Canadian, or Mexican resident.

But my parents do not have green cards. Are they still eligible?

They were brought to the USA as parolees, and now they have TPS too (Temporary Protected Status)

They received SSN and Work Authorizations ( but did not work as they are old)

[DaveF1006]

Yes, they are resident aliens for 2023 since they resided in the US for all of 2023. You may claim them as dependents as LeticiaF1 mentions above. This is in accordance with the terms of the Substantial Presence Test.

In 2022 however, they do not meet the 183-day requirement to be a resident alien thus you won't be able to claim them in 2022.