Thanks for asking your question! I'm sorry to hear about your tax
issue and I'm going to try my best to help you understand or resolve it.
Thank you for your question and thanks for using JustAnswer.com. In order to claim your mother as a dependent, the following must be true:
1) she earns less than $3,800 per year
2) she does not file a joint return
with your father
3) you provide over half her support during the year
The IRS doesn't need proof when you actually claim her, but they could come back during audit
and ask to see receipts and proof that you are supporting your parents. If you are not supporting half her living expenses, then you cannot claim her.
You could not ever claim your father, as he is not a US resident or citizen for tax purposes.
You can CLICK HERE
to read more. Please let me know if you need anything additional. Thank you for using JustAnswer.com and have a happy and safe 2013.
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You should be aware that your question, as with most tax questions, can never really be answered completely...addressing all the permutations; that is because of the many assumptions that have to be made I have done my best to determine what I think you are asking and answering it in the most direct and understandable manner possible. If, however, after reviewing the questions, you have any uncertainties or further questions, please do not hesitate to ask.