This is not a legal or financial advice, please use your judgment
In the U.S., you may be eligible to claim an aging parent as a dependent, which in turn could provide you with certain tax exemptions, deductions, or credits. These could include the Credit for Other Dependents, or potentially the Child and Dependent Care Credit if you pay for your parent's care to allow you to work, among others.
One of the key conditions to claim a parent as a dependent is that they must be a U.S. citizen, resident alien, U.S. national, or a resident of Canada or Mexico for some part of the year. If your parent lives overseas in a country other than Canada or Mexico, you generally cannot claim them as a dependent.
Even if they are a resident of Canada or Mexico or U.S. citizen living abroad, to claim them as a dependent, you must also be providing more than half of their financial support, and their gross income must be under a certain limit.
It's essential to get guidance from a tax professional or a Certified Public Accountant (CPA) to understand your unique situation and the tax laws of the specific country where your parent resides. Keep in mind that tax laws can be complex and vary vastly from country to country.