Can I claim a parent as a dependent?

Possibly. You may be able to claim a parent as a qualifying relative if you provide more than half of their support, their gross taxable income falls below an IRS limit that changes yearly, and they meet citizenship and other tests. Unlike a child, a parent does not have to live with you. Claiming a dependent parent can open the door to other benefits, such as the credit for other dependents or head of household status. The tests are specific, so review current-year rules or consult a tax professional before claiming.