Credit for Dependent Parent – Code 173
You may not claim this credit if you used the single, head of household, qualifying surviving spouse/RDP, or married/RDP filing jointly filing status.
Claim this credit only if all of the following apply:
You were married/or an RDP at the end of 2024 and you used the married/RDP filing separately filing status.
Your spouse/RDP was not a member of your household during the last six months of the year.
You furnished over one-half the household expenses for your dependent mother’s or father’s home, whether or not she or he lived in your home.
To figure the amount of this credit, use the worksheet for the Credit for Joint Custody Head of Household within this line instructions. If you qualify for the Credit for Joint Custody Head of Household and the Credit for Dependent Parent, claim only one. Select the credit that will allow the maximum benefit.