Can I Claim My Elderly Parent as a Dependent on My Taxes?
Can I Claim My Elderly Parent as a Dependent on My Taxes?
If you're caring for your aging parent and covering their living expenses, you might be able to save money on your taxes by claiming them as a dependent. The rules are specific, but if your parent qualifies, you could access valuable tax credits and deductions that reduce your tax bill.
Quick Answer
You can claim an elderly parent as a dependent if they meet four main tests: (1) their gross income is less than $5,050 for 2024 or $5,200 for 2025, (2) you provide more than half their financial support, (3) they are a U.S. citizen or resident (or resident of Canada or Mexico), and (4) they don't file a joint return with a spouse unless it's only to claim a refund. Your parent doesn't have to live with you. If your parent qualifies, you may be able to claim the Credit for Other Dependents ($500), deduct their medical expenses if you itemize, and potentially claim the Child and Dependent Care Credit if your parent is disabled (IRS Publication 501, 2024).
Who Qualifies as a Dependent Parent (Tax Years 2024 and 2025)
Your elderly parent qualifies as a "qualifying relative" if they meet all these requirements.
The Gross Income Test
For 2024: Your parent's gross income must be less than $5,050
For 2025: Your parent's gross income must be less than $5,200
Gross income includes wages, taxable interest, dividends, capital gains, business income, rental income, and taxable portions of pensions or retirement distributions (IRS Publication 501, 2024).
What you don't count:
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Social Security benefits (unless they're taxable)
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Supplemental Security Income (SSI)
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Veterans benefits
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Tax-exempt interest
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Money from selling their home (if they qualify for the exclusion)
Example: Your mother receives $20,000 in Social Security benefits and $2,000 in taxable interest from a savings account. Her gross income is $2,000, well below the $5,050 limit for 2024. She passes the gross income test.
The Support Test
You must provide more than half (over 50%) of your parent's total support during the year. Support includes:
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Food and meals (including groceries and restaurant meals)
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Housing costs (rent, mortgage, property taxes, insurance, repairs, utilities)
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Clothing
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Medical and dental expenses
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Transportation
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Recreation and entertainment
How Social Security affects the support test:
Social Security benefits count as support only if your parent actually spends them on support. Money your parent saves or invests doesn't count toward their own support (IRS Publication 501, 2024).
Example: Your father receives $1,800 per month in Social Security ($21,600 per year). He uses $800 per month ($9,600) to pay rent and saves the rest.
You pay for all his food, utilities, medical care, and other expenses, totaling $15,000. Total support is $24,600 ($9,600 + $15,000). You provided $15,000, which is more than half of $24,600. You meet the support test.
The Relationship Test
Your parent doesn't have to live with you. Qualifying relatives who don't need to live with you include:
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Parent or grandparent
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Stepparent
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Parent-in-law (this relationship doesn't end if your spouse dies or you divorce)
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Aunt or uncle
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Niece or nephew
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Brother, sister, half-sibling, or step-sibling
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Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law
If you paid more than half the cost of keeping up your parent's home (whether they live alone or in a facility like assisted living), and they meet all other tests, you can claim them (IRS Publication 501, 2024).
The Citizenship Test
Your parent must be:
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A U.S. citizen
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A U.S. national
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A U.S. resident alien
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A resident of Canada or Mexico
Additional Requirements
Your parent must not:
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Be claimed as a dependent on someone else's return
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File a joint return with their spouse (except only to claim a refund of withheld taxes)
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Be a qualifying child of anyone else
Tax Benefits of Claiming Your Parent
Credit for Other Dependents (Tax Years 2024 and 2025)
You can claim a $500 nonrefundable credit for each qualifying relative. This credit phases out if your adjusted gross income exceeds $200,000 ($400,000 if married filing jointly) (IRS, Child Tax Credit Information).
Medical Expense Deduction (Tax Years 2024 and 2025)
If you itemize deductions and your parent is your dependent, you can deduct medical expenses you paid for them. This includes:
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Doctor and hospital bills
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Prescription medications
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Insurance premiums (if not paid by your parent)
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Long-term care expenses
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Medical equipment and supplies
You can deduct only the amount of total medical expenses (yours plus theirs) that exceeds 7.5% of your adjusted gross income (IRS Publication 502, 2024).
Example: Your AGI is $60,000. You paid $8,000 in medical expenses for your dependent parent. You can deduct medical expenses over $4,500 (7.5% of $60,000), which is $3,500.
Child and Dependent Care Credit (Tax Years 2024 and 2025)
If your parent is physically or mentally unable to care for themselves and you pay for their care so you can work, you may qualify for the Child and Dependent Care Credit. Unlike with children, there is no age limit for a disabled parent (IRS Topic No. 602).
For 2024 and 2025:
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Maximum expenses: $3,000 for one dependent, $6,000 for two or more
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Credit percentage: 20% to 35% based on your income
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Maximum credit: $1,050 for one dependent, $2,100 for two or more dependents
Your parent must live with you for more than half the year to qualify for this credit (IRS Form 2441 Instructions, 2024).
What Doesn't Affect Your Parent's Benefits
Claiming your parent as a dependent on your tax return does not reduce or eliminate their:
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Social Security retirement benefits
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Social Security disability benefits
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Medicare coverage
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Medicaid eligibility
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Supplemental Security Income (SSI)
The dependency status is for your tax return only and doesn't affect government programs your parent receives (IRS Publication 501, 2024).
Multiple Siblings Supporting One Parent
If you and your siblings together provide more than half your parent's support, but no single person provides more than half, you can use a Multiple Support Agreement. This allows you to take turns claiming your parent as a dependent if:
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You provide more than 10% of your parent's support
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The total support from all siblings (who each provide more than 10%) exceeds 50%
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Only one person claims your parent each year
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Each other sibling signs Form 2120, Multiple Support Declaration
Example: You and your two siblings each contribute about one-third of your mother's support. You all together provide over 50% of her total support. This year, you claim her as your dependent. Your siblings each sign Form 2120. Next year, one of your siblings can claim her (IRS Publication 501, 2024).
What to Do Now
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Calculate your parent's gross income for the year. Add up all taxable income (wages, interest, dividends, taxable pensions, capital gains). Don't include Social Security unless it's taxable, or any tax-exempt income. Compare to $5,050 (2024) or $5,200 (2025).
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Document all support you provided. Keep receipts and records for housing costs, food, medical expenses, utilities, clothing, and other support. Calculate the total support from all sources (including what your parent paid from their own funds).
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Verify you provided more than half. Add up all support costs. If you paid more than 50% of the total, you meet the support test. If siblings are involved, coordinate who will claim your parent and prepare Form 2120 if needed.
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Get your parent's Social Security number or ITIN. You'll need this to list them as a dependent on your return.
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Complete Form 1040. List your parent in the Dependents section of Form 1040. Enter their name, Social Security number, and relationship to you. Check the appropriate box.
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Claim applicable credits and deductions. Complete Schedule A if itemizing medical expenses. Complete Form 2441 if claiming the Child and Dependent Care Credit. Complete Schedule 8812 to claim the Credit for Other Dependents.
Common Mistakes to Avoid
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Forgetting that Social Security is usually tax-exempt for the gross income test. Most seniors' Social Security isn't taxable. Don't accidentally disqualify your parent by including all their Social Security in gross income calculations.
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Not understanding the support test for Social Security. Social Security counts as support only if your parent actually spends it on support. Money saved doesn't count.
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Assuming your parent must live with you. Parents don't need to live with you to be claimed as dependents. If you pay more than half the cost of their home (including nursing homes or assisted living), they qualify.
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Claiming a parent who files a joint return. If your parent files jointly with a spouse, you generally can't claim them. The exception is if they file jointly only to get a refund of withheld taxes and neither spouse had a filing requirement.
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Not coordinating with siblings. If multiple siblings support your parent, only one can claim them each year. Make sure only one person claims your parent and get signed Forms 2120 from other contributors.
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Forgetting to keep documentation. The IRS may ask you to prove the support test. Keep receipts, canceled checks, and records of all payments made for your parent's support for at least three years.
Forms and Resources
Form 1040: U.S. Individual Income Tax Return. List your parent in the Dependents section with their name, Social Security number, and relationship. Available at IRS.gov/forms.
Schedule 8812: Credits for Qualifying Children and Other Dependents. Use this to claim the $500 Credit for Other Dependents for your parent. Available at IRS.gov/forms.
Schedule A (Form 1040): Itemized Deductions. Use this to deduct medical expenses you paid for your dependent parent (expenses over 7.5% of AGI). Available at IRS.gov/forms.
Form 2441: Child and Dependent Care Expenses. Use this if you paid for care of your disabled parent so you could work. Available at IRS.gov/forms.
Form 2120: Multiple Support Declaration. Other contributors sign this form if you're using a multiple support agreement. Attach it to your return. Available at IRS.gov/forms.
Publication 501: Dependents, Standard Deduction, and Filing Information. Comprehensive guide with examples and worksheets for determining if someone qualifies as your dependent. Available at IRS.gov/publications.
Publication 502: Medical and Dental Expenses. Explains what medical expenses are deductible for your dependent. Available at IRS.gov/publications.
Publication 503: Child and Dependent Care Expenses. Details on claiming the care credit for a disabled parent. Available at IRS.gov/publications.
Interactive Tax Assistant: Online tool to help determine if your parent qualifies as your dependent. Search "Does My Child/Dependent Qualify?" at IRS.gov/help/ita.
Bottom Line
Claiming your elderly parent as a dependent can provide real tax savings if they meet the income, support, and relationship tests. The process is straightforward: verify their gross income is under $5,050 (2024) or $5,200 (2025), prove you provide more than half their support, and ensure they meet citizenship requirements. If you qualify, you can claim the $500 Credit for Other Dependents, deduct medical expenses if you itemize, and potentially claim the Child and Dependent Care Credit for a disabled parent. These benefits reward you for supporting your aging parent financially.
Sources
IRS Publication 501 (2024), Dependents, Standard Deduction, and Filing Information – Internal Revenue Service – For tax year 2024 – https://www.irs.gov/publications/p501
IRS, Child Tax Credit – Internal Revenue Service – Current as of 2025 – https://www.irs.gov/credits-deductions/individuals/child-tax-credit
IRS Topic No. 602, Child and Dependent Care Credit – Internal Revenue Service – Current as of 2025 – https://www.irs.gov/taxtopics/tc602
IRS Instructions for Form 2441 (2024), Child and Dependent Care Expenses – Internal Revenue Service – Tax year 2024 – https://www.irs.gov/instructions/i2441
IRS Publication 502 (2024), Medical and Dental Expenses – Internal Revenue Service – Tax year 2024 – https://www.irs.gov/publications/p502
IRS Publication 503 (2024), Child and Dependent Care Expenses – Internal Revenue Service – Tax year 2024 – https://www.irs.gov/publications/p503
IRS About Form 2120, Multiple Support Declaration – Internal Revenue Service – Current as of 2025 – https://www.irs.gov/forms-pubs/about-form-2120
IRS Revenue Procedure 2023-34 – Internal Revenue Service – November 9, 2023 – https://www.irs.gov/pub/irs-drop/rp-23-34.pdf