Can I Claim My Elderly Loved One as a Dependent on My Taxes?
Family caregivers contribute both their time and money to help support those they love. When tax time rolls around, it’s important to understand that you may be able to claim your care recipient as a dependent on your federal income tax return and lower your tax bill.
There are four additional criteria that must be met for a care recipient to be considered your qualifying relative. The first is very simple: they cannot be the qualifying relative of any other taxpayer. The last three tests are explained in detail below. If all these requirements are met, then you can claim your care recipient as your dependent.
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https://www.agingcare.com/articles/claim-elderly-parent-as-dependent-109238.htm