My parents live in another state (not physically with me) but do not work and have no income. They are financially dependent on me. Can I consider them as my depends.

[DS44325]

I am single.

[xmasbaby0]

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

[DoninGA · Accepted solution]

You may be able to claim them as dependents on your tax return under the Qualifying Relatives rules if they meet all the requirements under the rules.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $5,050 (social security does not count) in 2024
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse with the following exception -
You can claim a person as a dependent who files a joint return if that person and that person’s spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid.

[DS44325]

Thank you!

Can you elaborate on number 6? 

So, they do not need to file their taxes separately (like a joint file of EZ-140)?

As long as I claim them as my dependent, they are like filed their taxes (legally)?

[DoninGA]

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@DS44325 wrote:

Thank you!

Can you elaborate on number 6? 

So, they do not need to file their taxes separately (like a joint file of EZ-140)?

As long as I claim them as my dependent, they are like filed their taxes (legally)?

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If they file a tax return, Form 1040, their filing status is Married Filing Jointly and they only are filing the tax return for a tax refund you can claim them as dependents.

If they have no taxable income of any kind there is no reason for them to file a tax return. 

[DS44325]

They do not have any taxable income as they don't work.

I have heard it is a good idea to show that they filed their taxes (for the US citizenship process in the future) even if it would be zero income in the 1040 form. Do you confirm it?

Also, does it have a flat rate of tax break (per parent) when I claim each as my dependant? or does it depend on my income?

Also, if I can claim them, can I get some money back from tax 2023? I did not file them as my dependents in my 2023 tax file while the same scenario (I supported them financially; like food, housing, clothes, medicine, etc) was valid.

Again, my parents do not live in the same building or state with me, and I want to make sure that I can claim them as my dependent. 

[DoninGA]

A tax return with no income entered and no type of refund or taxes owed will just be discard by the IRS.

What you receive for claiming them as a dependent is the Other Dependent credit of $500 for each of them that you claim on your tax return.

Living expenses are not reported on tax return.  Monetary gifts you give to them are also not reported on a tax return.  If you have paid medical expenses for they you can enter those expenses paid on your tax return, Schedule A for itemized deductions.

Are they a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year?  If not, you cannot claim them as a dependent.

[DS44325]

I see but I thought it would be nice to have a form of legal document for the USCIS / citizenship procedure. They are a permanent resident of the US but when they file for the US citizenship via naturalization in the future, USCIS will ask for the tax forms of the past three years.  That's why I wanted them to file jointly but separately from me. It seems there is no need for them to file separately based on your input as long as they don't have any taxable income. They both just use Medicaid 

So, can't I ask for a refund of $1000 for my tax of 2023 now? Like by refiling or something like this?

Thank you!

[DoninGA]

You can amend your 2023 tax return to add them as dependents.

See this TurboTax support FAQ for amending a prior year tax return - https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-return/amend-change-correct-return-a...

An 2023 amended return, Form 1040-X, can only be printed and mailed to the IRS. The IRS will take up to 16 weeks or longer to process an amended tax return.

[DS44325]

@DoninGA 

I have a follow-up question.

My mom was a permanent US resident only for two months in 2023 while my dad was a permanent resident for the entire year of 2023.  My mother was in the US from Oct. 2023 as a permanent resident and she was out of the USA for the rest of 2023. Can I claim my mother as a "qualifying relative"?

I was not sure what  some part of the year would exactly mean

[[The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.]]

Thank You!

[DoninGA]

@DS44325 Your mother would be considered a resident alein for tax purposes, so you can claim her as your dependent if she meets all of rules under Qualifying Relative.