Claiming your parent or a relative as a dependent

Are you your parent caregiver and always wanted to know if you could claim your parent as a dependent? 

Answer:

You may claim your parent as a dependent if you meet the following IRS tests:

1. You're not a dependent of another taxpayer.
2. Your parent, if married, doesn't file a joint return, unless your parent and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid.
3. Your parent is a U.S. citizen, U.S. national, U.S. resident alien, 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.
6. Your parent isn't a qualifying child of another taxpayer.

Relatives who don't have to live with you. 

A person related to you in any of the following ways doesn't have to live with you all year as a member of your household to meet this test.

1. Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)
2. Your brother, sister, half brother, half sister, stepbrother, or stepsister.
3. Your father, mother, grandparent, or other direct ancestor, but not foster parent.
4. Your stepfather or stepmother.
5. A son or daughter of your brother or sister.
6. A son or daughter of your half brother or half sister.
7. A brother or sister of your father or mother.
8. Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

Surprisingly, any of these relationships that were established by marriage aren't ended by death or divorce.