HOH with elderly parents

[ILLMAS]

Can a TP claim HOH when parents live outside of the country (Canada)?  TP at a minimum meets the more than 50% support.

Thanks

 

 

Special rule for parent.

If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother doesn't live with you. However, you must be able to claim an exemption for your father or mother. Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother.

If you pay more than half the cost of keeping your parent in a rest home or home for the elderly, that counts as paying more than half the cost of keeping up your parent's main home.

^^^  Rule doesn't say anything about living outside of the country and I just want to make sure there is no issue down the road.

 

[Abby Normal]

Other than Social Security, they have less than 4,050 income each?