I am curious about the year allocation system for this. If a dependent turns 60 (my father in this case – Feb 2004), will I be able to deduct him on my taxes in the dependent category? Or is it full years? One of my Chinese associated seems to think it must be full years, so I won’t be able to use him until the 2005 tax year?
The answer is you can use him, or at least i did in the same situation, only bit i dont remember is whether i got the full year or a pro rata value, i think the full year though
Claim it and see what happens, if they pull you on it just claim ignorance, you will need a copy of both his and your birth certificates to prove the relationship.