Can supporting an older relative make them my dependent?

Maybe, but do not skip the dependency tests.

Supporting an older relative may help satisfy the support test, but the taxpayer still needs to check the relationship rule, gross income limit, total support calculation, and whether anyone else can claim the person.

Fresh example:

• Priya Nair pays most of her grandmother's rent and utilities.
• Her grandmother has pension income and pays some of her own groceries.
• Priya's sibling also contributes during the year.

The correct answer is not automatically yes or no. Build the total-support worksheet, compare contributions, and check whether the older relative meets the qualifying-relative rules.

The gift-tax question and the dependency question can use the same facts, but they are separate tests.