Mom lives in Colombia

[Possi]

If you have a client whose parent(s) live in another country, but you send money to them, and that comes to "over half their support" can your client claim the parent(s) on their tax return? The parents would need a tax ID number, I know. But they clearly are not US citizens or US residents.
If yes, does that make a single taxpayer, a HOH filing status since parents do not have to live with you to claim the deduction?

[erchess]

No

A dependent must be a US Citizen, a US National, or a resident of the USA Canada or Mexico. This rule has not changed since 1992 when I started in this business.

[erchess]

H o H

However when I started in this business an individual who was unmarried or qualified to be considered unmarried and paid over half the cost of maintaining a home where their parent lived could claim H o H even if the Parent was not a dependent and even if the parent's home was not the taxpayer's home. The way I read the current TMI 1040 Edition however H o H now requires a "taxpayer's child" which would seem to exclude one's parent.

[snowshine]

a parent still counts to qualify a taxpayer as HH unless part of a multiple support agreement