Yes — you can claim a parent as a dependent if their gross income is below $5,050 (2024), you provided more than half their support, and no one else is already claiming them. Your parent doesn't need to live with you (unlike unrelated individuals), but they must meet the income and support tests. Social Security income doesn't count as "gross income" for the income test. If multiple siblings share in supporting a parent, the family can use a "multiple support agreement" (Form 2120) where whoever provides more than 10% of support can alternate taking the dependent each year. Claiming a parent as a dependent may make you eligible for the Dependent Care Credit if you pay for their care.