Tax: Dependents

Hi Amy! 

The IRS classifies a dependent as a qualifying child or relative who relies on you for financial support. To claim a dependent for tax credits or deductions, the dependent must meet specific requirements. Below are a few general rules that generally apply to all dependents:

• A dependent must be a U.S. citizen, resident alien or national or a resident of Canada or Mexico
• A person can't be claimed as a dependent on more than one tax return, with rare exceptions
• A dependent can't claim a dependent on their own tax return
• You can't claim your spouse as a dependent if you file jointly
• A dependent must be a qualifying child (not applicable in this case) or qualifying relative

In addition to that, to qualify as a “qualified relative” they must also meet these requirements: 

• Not a qualifying child: Isn't your qualifying child or the qualifying child of any other taxpayer (not applicable in this case, since we’re talking about your elderly parents)
• Member of household or relationship: Lives with you all year as a member of your household or is a specific type of relative
• Gross income: Has gross income under $5,050 (
• Support: Gets more than half their financial support from you (you must generally provide more than half of a person's total support during the calendar year.)

According to this, being that they are your parents, you’ve proven relationship to a specific type of relative (even if they didn’t live with you all year), if you’re able to proof gross income and support, you should be able to claim them as dependents.