My father started receiving a pension in April 2012 in the amount of $1667, which is a Swiss pension
A few questions:
1) Regarding my father, can I apply the 0.5 factor to the standard deduction for those first three months when he had no income?
2) Also, I understand there isn't a specific bilateral agreement regulating pensions between Switzerland and the US, or something to that effect. Given that, is it possible to claim him as a dependent for the full year?
3) Since my father lives at the same address as my mother, will his income affect my ability to claim her as a dependent? We’re looking at a total household budget of roughly $15—or should I just claim her as a dependent using the 0.5 factor since she has no income?