Dependent test

[Mai]

If the taxpayer's parent is a US citizen, or resident alien(green card) but does not live in the US most of the year. Can they be taxpayer's dependent if the taxpayer can prove he provided over 50% of his parent's total support?

[indyscott]

Where did the parent live?

You really ought to consult your reference material on these dependency questions. The rules are very explicit, but not particularly short.

[jainen]

>>Can they be taxpayer's dependent if the taxpayer can prove he provided over 50% of his parent's total support?<<

Certainly, assuming each of the other dependency requirements are met too. Perhaps you should ask about those, instead of the ones you already know the answer to.

[Pacun]

If the taxpayer's parent is a US citizen, or resident alien(green card) but does not live in the US most of the year. Can they be taxpayer's dependent if the taxpayer can prove he provided over 50% of his parent's total support?

Let's see if I get the reaction that I want...

If you parent lives in the US, Canada or Mexico and you support him/her more than 50%, you can claim him/her as a dependent and you can file as head of household.