Question

Disabled 25 year old son

Forum|Forum|1 year ago
February 28, 2025
1 reply
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My 25-year-old son is disabled. He gets the maximum amount of SSI, which is a little over $900. They just increased it to that amount because I said he helps with household expenses and he pays for his activities, clothes, food, etc. but since he’s disabled, I can still claim him on my income tax, correct?

T

ThomasM125

As far as the income test is concerned, you can claim him as your dependent since the SSI income doesn't count for that. You still need to provide over 1/2 of his support however, and he needs to live with you.

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Hal_Al

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit. They are interrelated but the rules are different for each.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
He lived with the parent (including temporary absences such as away at school) for more than half the year

So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on himself.

The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

Nontaxable Social security and SSI doesn't count as income, but social security or SSI money he spends on him self does count as support, for the support test. Money he puts into savings does not count as support she spent on himself.

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Return/INF12139.html