Can I claim my parents as dependent if they are living in another country (they're both US permanent residents)?

[DoninGA]

You may be able to claim them as dependents under the Qualifying Relative rules if they meet all the requirements.

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 $4,050 (social security does not count) in 2016

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.

[idiosyncratic28--New-York-]

Thank you DoninGA but does it matter if they live in another country?

[DoninGA]

If they are US citizens or US residents, no it does not matter if they live in another country.  But they must meet all the requirements as shown for you to be able to claim them as dependents.

[idiosyncratic28--New-York-]

Great thanks much!

[PriGO]

Hello,

I was wondering if you can help me find out if I can claim my mother as a dependent if she is not US citizens or residents but lived with me 101 days in 2019 in the US and I supported her living expenses abroad in South America? Thank you for any help!

[Marx]

How would the IRA know if you provided half of their living expenses when they’re outside the country? Do they ask for remittance receipts? 

[Mike9241]

you can't claim your mother since she is not a US citizen.

[NCperson]

@Mike9241 - it is possible to claim a non-US citizen if they are residents of Mexico or Canada.

[NCperson]

@Marx - they have the right to audit and ask for the documentation; beyond that, read the statement at the bottom of your tax return, just above your signature: 

"Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete.

This is how they 'getcha' if there is an audit and you can't prove what you did.