Question

What are the requirements for claiming my parents as dependents?

Answer

To qualify as your dependents, your parents must meet these conditions:

  • Your parents’ gross income must be less than $4,300 each. Tax-exempt income, like certain Social Security benefits, isn’t included in gross income.
  • You must provide more than half of their support for the entire year. Both taxable and nontaxable income is included in the amount of support your parents provide themselves. If they own their own home and don’t maintain residency with you, the fair rental value of their home is part of the support they provide for themselves.
  • Your parents must be one of these:
    • U.S. citizen
    • U.S. national
    • Resident of the United States, Canada, or Mexico
  • Your parents can’t file a joint return. This is true unless both of these apply:
    • They only file the return to claim a refund of taxes withheld or estimated payments.
    • There would be no tax liability for either the parent or spouse if filing separate returns.

Related Topics

Related Resources

Filing for a Deceased Taxpayer

If you need help handling an estate, we're here to help. Learn how to file taxes for a deceased loved one with H&R Block.

Don’t overlook the 5 most common tax deductions

From retirement account contributions to self-employment expenses, learn more about the five most common tax deductions with the experts at H&R Block.

New baby or house? How major life changes affect your taxes

Getting married? Having a baby? Buying a house? Go through your life events checklist and see how each can affect your tax return with the experts at H&R Block.

Spring Cleaning: Your Household Goods, Your Tax Deductions

Donating household goods to your favorite charity? Learn the ins and outs of deducting noncash charitable contributions on your taxes with the experts at H&R Block.