The rules for claiming your parents as dependents have not changed. You can claim your parents as dependents if you provide more than half of their support in 2018 and they had income of less than $4,150 each. Social security benefits do not count as income.
What has changed is that the personal exemptions for yourselves and your dependents have been eliminated by the new Tax Cuts and Jobs Act. On the other hand, if you claim your parents as dependents, you will receive the Other Dependent credit of $500 per dependent.
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