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.