Senior parent as dependent

I don't know what you read, but IRS Publication 501 says that he must be a US resident at some time during the year. No minimum time is specified. The year involved is the calendar year. You don't specify, but I assume he's not a US citizen. You also don't mention support. The mere fact that he lives with you doesn't qualify him as your dependent. All the tests are explain in Publication 501.

-- Phil Marti Clarksburg, MD

Your dad cannot be your dependent, except under the following circumstances: You cannot claim a person as a dependent unless that person is a US. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico, for some part of the year.

After rereading your post, I realized that your dad may actually be a US citizen or resident (although not clearly stated), and the residency test would not apply. The critical test then becomes the Support Test. To meet that test, you must provide MORE than half of your parent's support for the whole year. The parent does not actually have to live with you. You give no evidence that you are actually giving that level of support to your father. Support provided by your parent and/or other relatives has to be considered in the total support calculation.

"NewYorker"

Clarifications

1. My Dad will be a permanent resident (Green card holder) of US when he gets here.
2. I will be solely his financial support during his stay in US.
3. He will live with me.

Thanks Phil and Herb.