Can a single Tax payer claim a dependent like a parent? the client does not qualify as head of household?

[b1tax1lady]

Help Can a single person claim a dependent like a parent.Taxpayer does not qualify for Head of Household?

[PhoebeRoberts]

Sometimes! Pub 501 has the details.

https://www.irs.gov/publications/p501#en_US_2019_publink1000196863

[Just-Lisa-Now-]

Maybe.

Have you tried using the IRS dependent tool?

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

[BobKamman · Accepted solution]

Where does the parent live and who pays the cost of that home?  The parent doesn't have to live with the child.