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For Caregivers

Question: I am a caregiver for my aging parent, who lives in my home. May I claim my parent as a dependent on my tax return?

Answer:

You may claim your parent as a dependent if the following tests are met:

  1. You are not a dependent of another taxpayer.
  2. Your parent does not file a joint return.
  3. Your parent is a U.S. citizen, U.S. national, U.S. resident, or a resident of Canada or Mexico.
  4. You paid more than half of your parent's support for the calendar year.
  5. Your parent's gross income for the calendar year was less than the exemption amount.

See table 3-1 in Chapter 3 of Publication 17, Your Federal Income Tax for Individuals, "Overview of the Rules for Claiming an Exemption for a Dependent," for additional information about claiming a dependent.  See also Publication 501, Exemptions, Standard Deduction, and Filing Information.


Category: IRS Procedures
Subcategory: For Caregivers

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224
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