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He lives with me and I take care of him.

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Daddio, your Dad makes $44,400 a year in income, he needs to file his own IRS income tax, and cannot be a Dependent. He is waaay over the income limit.

Now your Dad could pay you to be his caregiver. You would need to prepare an employment contract saying how many hours per week you would work, what is the hourly wage, what days you would have off, and who will pay the payroll taxes.
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No you cannot.
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