Can You Claim Your Parents as Dependents?

Updated for tax year 2025.

You know you can claim your kids on your income tax return. But what if you also support Mom and Dad?

Here’s what you need to know about claiming your parents as dependents on your income tax return.

Note: The One Big Beautiful Bill (OBBB) is now also being referred to by lawmakers as the Working Families Tax Cut Act. You may see one or both names used here, but they refer to the same set of tax changes.

Can I claim my parent as a dependent?

If you care for an elderly parent, your parent may qualify as your dependent in the eyes of the IRS. It all depends on whether your parent meets the “qualifying relative” requirements.

Tests for determining if a parent is a qualifying relative

The IRS uses different rules to determine whether a qualifying child or qualifying relative can be considered a dependent for a taxpayer.

Your parent or another relative must meet all four of these tests to be qualified as a dependent:

The person cannot be your qualifying child. Your children qualify as dependents under different rules.
The person can be your father, mother, grandparent, stepparent, niece, nephew, aunt, or uncle. The person can even be a son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
The person must have less than $5,200 in taxable income (it was less than $5,050 in 2024). Social Security benefits and other tax-free income don’t count for this purpose, but interest, dividends, and taxable pensions do.
You must provide over half of their support. Support includes medical expenses, groceries, housing, utilities, and even doctors’ visits.

If someone is not related under the second test, they may still qualify if they lived with you all calendar year as a member of your household. But keep in mind, your parent doesn’t have to live with you to be a dependent. You could provide financial support for your mother in her own home, your sibling’s home, or an assisted living facility.

When applying the fourth test, don’t include money your parent had but didn’t spend on their own support. Instead, compare your financial support to the total support from all sources to determine if you provided more than half.

What are the benefits of claiming your parents as dependents?

Claiming a parent as a dependent can make you eligible for the following tax credits and deductions.

Child and Dependent Care Credit

The Child and Dependent Care Credit is available to taxpayers who pay someone to care for an elderly parent (or other dependent) while they work.

To claim this credit, you must have earned income during the year and include the care provider’s information (EIN or SSN, name, address) on your tax return.

This credit is worth anywhere from 20% to 35% of qualified expenses, depending on your tax situation. In 2025, you can claim up to $3,000 in expenses for one dependent parent or $6,000 for two or more.

Note: Beginning in 2026, the One Big Beautiful Bill (OBBB) increases the maximum credit percentage to 50% (up from 35%), but the $3,000 and $6,000 expense limits will remain unchanged.

Credit for Other Dependents

While your dependent parent(s) won’t qualify for the Child Tax Credit (CTC), you may be able to claim the Credit for Other Dependents. You can claim this credit along with the Child and Dependent Care Credit.

The maximum is $500 per dependent, provided they are a U.S. citizen, U.S. resident alien, or U.S. national with a valid Social Security number or individual taxpayer identification number (ITIN).

This credit starts to phase out once your income exceeds $400,000 for joint return filers or $200,000 for all other filing status categories.

Tax deduction for medical and dental expenses

If you itemize deductions, you can include your parent’s medical expenses and dental expenses. Any unreimbursed medical expense deductions over 7.5% of your adjusted gross income (AGI) are deductible.

For example, say your AGI for the tax year is $100,000, and you spent $10,000 in medical expenses for your elderly parent. You would calculate 7.5% of your AGI ($7,500 in this case) and subtract that number from your total medical expenses ($10,000 – $7,500). The number you’re left with is what’s deductible on your tax return — in this example, you would be left with a $2,500 tax deduction.

Dependent care benefits from your employer

Your employer may offer additional benefits such as a dependent care FSA (flexible spending account), which you could use to cover the cost of care for elderly dependents. The money you contribute to these accounts is tax-free, so you will not have to pay income taxes on it. This can reduce your federal tax liability and can boost your tax refund.

For the 2025 tax year, the maximum you can contribute is $5,000 ($2,500 if married filing separately). Beginning in 2026, the OBBB increases those limits to $7,500 ($3,750 if married filing separately).

FAQs

Can I claim a parent as a dependent if they receive Social Security?

Yes! Social Security income generally doesn’t count as taxable income when determining if your parent meets the qualifying relative test. As long as your parent has less than $5,200 in taxable income for 2025 (not including most Social Security), and you provide more than half of their support, you may claim them.

How much do you get for claiming an elderly parent as a dependent?

There isn’t a flat dollar deduction anymore, but you may qualify for the tax benefits mentioned throughout this article, such as:

• Up to $500 per qualifying parent through the Credit for Other Dependents.
• The Child and Dependent Care Credit (if you pay a caregiver while you work).
• A potential deduction for unreimbursed medical expenses if you itemize.

Does claiming a parent as a dependent affect their SSI or SS benefits?

Nope. You can claim a parent as a dependent without affecting their Social Security benefits or Supplemental Security Income (SSI). Just make sure your parent meets the qualifying relative tests.

Who can you claim as a dependent on your tax return?

The IRS allows two main categories of dependents: a qualifying child and a qualifying relative.

• A qualifying child usually means your son, daughter, stepchild, foster child, sibling, or another closely related child who meets age, residency, and support tests.
• A qualifying relative is broader and can include a parent, grandparent, stepparent, foster parent, in-laws, or even just a member of your household who meets the eligibility requirements. The key factors are whether they meet the support requirements and whether their taxable income is below the annual limit.

How do I claim my parents as dependents?

You’ll need to include them on your tax return as a dependent by meeting the IRS qualifying relative tests. When e-filing with TaxAct®, you’ll answer a series of questions about your parent’s support, parent’s income, and residency, and our tax preparation software will guide you through the process step-by-step.

Can I claim my mother as a dependent if she lives with me?

Yes, living with you can actually make it easier to prove you provide more than half of her support, but it isn’t required that she be a member of your household. You can also claim your mother if she lives elsewhere, as long as you continue to provide the majority of her financial support.

Can I claim my parents as dependents and file as head of household?

Yes, if your parent qualifies as your dependent and you pay more than half the cost of keeping up your household, you may also be eligible to file as head of household, which comes with a higher standard deduction and better tax brackets.

What does it mean to be tax-exempt?

Being tax-exempt means certain income or transactions aren’t subject to federal income tax. For dependents, this usually refers to income types like Social Security benefits, which often don’t count toward the income limit when deciding if someone qualifies as a dependent.

The bottom line

If you’re financially supporting your parents, you might be eligible for some valuable tax breaks. The key is making sure they meet the IRS’s qualifying relative rules and keeping track of the financial support you provide. Whether it’s a tax credit, tax deduction, or the ability to file as head of household, claiming your parents can help reduce your tax bill.

Ready to get those taxes over with? Start tax filing with TaxAct, and we’ll provide you with a guided filing experience and help you claim the tax breaks you deserve.

This article is for informational purposes only and not legal or financial advice.

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