Caring for an Elderly Parent: Tax Considerations (2025)

When you can claim a parent as a dependent, deduct medical expenses, and qualify for Head of Household status.

Qualifying Relative Tests

A parent may be a qualifying relative if they meet gross income and support tests; you may be able to claim them even if they live elsewhere.

Medical Expense Deductions

You may deduct qualified medical expenses paid for a dependent parent to the extent they exceed the applicable AGI threshold for 2025.

Practical Tips

  • Document support provided and amounts paid
  • Keep medical receipts and bills for deduction support
  • Check state programs for caregiver support