For caregivers

Generally, to claim your parent as a dependent you must meet the following tests:

1. You (and your spouse if filing jointly) are 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 $4,700.
6. Your parent isn't a qualifying child of another taxpayer.
7. If your parent is your foster parent, they must have lived with you all year in your main home and as a member of your household.

See "qualifying relative, "qualifying child," and "Table 5. Overview of the Rules for Claiming a Dependent," in Publication 501, Dependents, Standard Deduction and Filing Information, for additional information about claiming a dependent and certain exceptions that may apply.

• Whom may I claim as a dependent?

You may file as head of household only if you meet the following requirements:

1. You're unmarried or considered unmarried on the last day of the year.
2. You may claim your parent as a dependent.
3. You paid more than half of the cost:
   1. of keeping up a home for you and your parent that was the main home for you and your parent for more than half of the tax year or
   2. of keeping up a home for your parent that is your parent's main home for the tax year, even if your parent did not live with you.

See “Special rule for parent” in Publication 501, Dependents, Standard Deduction and Filing Information.

• What is my filing status?

An amount of money that your parents give you to offset their expenses isn't taxable to you. This amount is treated as funds your parents paid for their own support in determining whether your parents are your dependents.

See Publication 501, Dependents, Standard Deduction and Filing Information.

Yes, if you itemize your deductions and your parent was your dependent either at the time the medical services were provided or at the time you paid the expenses, you may claim a deduction for the portion of their expenses that you paid during the taxable year, not compensated for by insurance or otherwise.

Your medical expense deduction is limited to the amount of medical expenses that exceeds 7.5% of your adjusted gross income.

You can include medical expenses you paid for an individual that would have been your dependent except if:

• He or she received gross income of $4,700 or more in 2023,
• He or she filed a joint return for the year, or
• You, or your spouse if filing jointly, are properly claimed as a dependent on someone else's return.

Deduct the medical expenses on Schedule A (Form 1040), Itemized Deductions.

• About Publication 502, Medical and Dental Expenses
• Tax Topic 502 - Medical and Dental Expenses
• Can I deduct my medical and dental expenses?

Your father's Social Security benefits aren't taxable to you. In determining whether you provided over one-half of your father's support in order to claim him as your dependent, you should consider the benefits as funds your father paid for his own support.  

See Publication 501, Dependents, Standard Deduction and Filing Information for additional information.

Generally, life insurance proceeds you receive because of the death of the insured person aren't taxable unless the policy was turned over to you for a price. This is true even if the proceeds were paid under an accident or health insurance policy or an endowment contract issued on or before December 31, 1984. However, interest income received as a result of life insurance proceeds may be taxable.

See "Life Insurance Proceeds" under "Miscellaneous Income" in Publication 525, Taxable and Nontaxable Income and Are the life insurance proceeds I received taxable? for additional information.