Your Life

Your Life

Major life milestones often have a major tax impact. Changes in your marital status, having a baby or adopting a child can have significant impact on your taxes. This is the place to ask questions about dependents, real estate, and other various scenarios that play a significant role in what taxes you pay.

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Pioneer
Posts: 2
Registered: ‎03-01-2017

Dependent

I am filing my taxes and wondering if I am able to claim my 44 yr old son who is disabled.  He lives with us and we help him financially sometimes.  He is in a wheelchair and and still able to do most things on his own.  His disability will never go away.  Can someone help  answer this before I file?  Thanks in advance. 

Associate (Pioneer)
Posts: 16
Registered: ‎02-22-2017

Re: Dependent

Hello,

 

There are 2 possibilities for claiming your son, I will list both Highlighting the important parts in your case.

 

Qualifying child test.

 

1.   Relationship:

Son, daughter, sibling (including step and half), adopted child (including placed child), eligable foster child (agency or court placed), decendant of the above.

2. Age:

Under age 19.

Under age 24 if a full time student.

Any age if permanently and totally disabled. * Must be younger than taxpayer (Or taxpayer's spouse if filing jointly).

3.  Residency:

Lived with taxpayer more than half the year.

4.  Support:

Must not have provided more than half of their own support.

 

 

Qualifying relative test.

 

1.  Not a qualifying child

Individual may not be a qualifying child of any taxpayer.

2.  Relationship or member of household:

*  Relationship; Son, daughter, sibling (including step and half), adopted child (including placed child), eligible foster child (agency or court placed), decedent of the above, father, mother or ancestor thereof, stepfather, stepmother uncle, aunt (by blood), certain in-laws (father, mother, son, daughter, brother, sister).

*  Member of household; Individual who lived with taxpayer all year (for dependency exemption only).

3.  Gross income:

Individual's income must be less than $4,050.00.

4.  Support:

Taxpayer must provide more than half the individual's support.

 

In your case there are a few questions that you need to determine.  Has your son been declared permanently and totally disabled (to be a qualifying child)?  Is his income less than $4050.00 (for qualifying relative)?  Did he live with you all year (as a qualifying relative for the dependency exemption)?  How much income did he have? Who provided more than half of his support (housing, utilities, food, clothing, medical and dental expenses, cars and transportation expenses)?

 

If he has been declared permanently and totally disabled, and doesn't provide more than half of his own support than he is your qualifying child.  If he has not been declared permanently and totally disabled but had less than $4050.00 income, lived with you all year and you provided more than half of his support, than he would be your qualifying relative.

 

Note that income does not include disability payments.

 

I hope this helps you out, if you have any other questions let me know.

 

Roger H.

Tax associate.

Roger H,


Tax Specialist


Canton, Ohio

Tax Pro
Posts: 5,777
Registered: ‎02-23-2016

Re: Dependent

[ Edited ]

Hi Ramiro,

 

Welcome to the H&R Block community.

 

Let's see if we can make this a little easier for you.  While there are a lot of questions to be answered with this one what I usually do when a client has a disabled child is I look at the possibility of claiming them as a qualifying child before anything else.

 

When you have a child who is totally and permanently disabled you can claim them as a QUALIFYING CHILD regardless of their age, you can claim the earned income credit, and you can file as head of household if you're unmarried for as long as you provide care for your child.  You always get all of this each year provided that certain conditions are met.

 

Total & permanent disability means that (1) your child has a disability that keeps him or her from being able to do everyday things, and (2) a doctor has determined that your child's disability will either last for more than a year or eventually lead to death.  Based on the information you provided these criteria are met, so you son does meet the definition of totally & permanently disabled.

 

The next set of criteria are those for a qualifying child.  A totally & permanently disabled child can be any age, so the age requirement does not apply here.  The other four requirements are:

 

  • your son must live with you for more than half of the year
  • your son must provide less than 50% of his own support
  • your son must be related to you
  • your son must not file a joint tax return with another taxpayer

 

Again, based on the information provided it appears that all of the above criteria are met.  The support requirement is the one that I would look at the closest (it's the only uncertainty since I don't have the numbers in front of me).  Support includes rent or mortgage, home or renters insurance, utilities, repairs, and food.  If your son provided less than 50% of these costs for the year then you may claim him as your DEPENDENT CHILD and you qualify for all of the other benefits that I mentioned.

 

If for any reason you don't meet the above criteria then please let me know and we'll look at a couple of other possibilities, including the possibility of claiming your son as  qualifying relative.

 

If you have any other questions I'll be glad to help.

 

Louis,

Senior Tax Advisor (Tampa, FL)

Pioneer
Posts: 2
Registered: ‎03-01-2017

Re: Dependent

Thank you for replying. I want to make sure that I do this right. My son who is disabled, is able to do most things on his own. He pays the electric bill, his part on the cell phone bill and the internet bill. We help him with food. We drive him to all his doctors appointments. He's not able to drive right now. He gets $1534/month from social security. He is considered to be fully disabled. 

 

Thanks Again,

 

Ramiro

Pioneer
Posts: 1
Registered: ‎04-17-2017

Re: Dependent

[ Edited ]

I live with my boyfriend and he has supported me the entire year, can he claim me on his taxes as a dependent?

Valued Pioneer
Posts: 4
Registered: ‎08-02-2017

Re: Dependent

My 49 year old brother has lived with me since 3-1-2016 and I am the sole support he has, he has applied for disability and is still waiting to hear about it,. I pay all the house hold bills and all his personal bills. He has no income at all

Valued Pioneer
Posts: 4
Registered: ‎08-02-2017

Re: Dependent


RogerH wrote:

Hello,

 

There are 2 possibilities for claiming your son, I will list both Highlighting the important parts in your case.

 

Qualifying child test.

 

1.   Relationship:

Son, daughter, sibling (including step and half), adopted child (including placed child), eligable foster child (agency or court placed), decendant of the above.

2. Age:

Under age 19.

Under age 24 if a full time student.

Any age if permanently and totally disabled. * Must be younger than taxpayer (Or taxpayer's spouse if filing jointly).

3.  Residency:

Lived with taxpayer more than half the year.

4.  Support:

Must not have provided more than half of their own support.

 

 

Qualifying relative test.

 

1.  Not a qualifying child

Individual may not be a qualifying child of any taxpayer.

2.  Relationship or member of household:

*  Relationship; Son, daughter, sibling (including step and half), adopted child (including placed child), eligible foster child (agency or court placed), decedent of the above, father, mother or ancestor thereof, stepfather, stepmother uncle, aunt (by blood), certain in-laws (father, mother, son, daughter, brother, sister).

*  Member of household; Individual who lived with taxpayer all year (for dependency exemption only).

3.  Gross income:

Individual's income must be less than $4,050.00.

4.  Support:

Taxpayer must provide more than half the individual's support.

 

In your case there are a few questions that you need to determine.  Has your son been declared permanently and totally disabled (to be a qualifying child)?  Is his income less than $4050.00 (for qualifying relative)?  Did he live with you all year (as a qualifying relative for the dependency exemption)?  How much income did he have? Who provided more than half of his support (housing, utilities, food, clothing, medical and dental expenses, cars and transportation expenses)?

 

If he has been declared permanently and totally disabled, and doesn't provide more than half of his own support than he is your qualifying child.  If he has not been declared permanently and totally disabled but had less than $4050.00 income, lived with you all year and you provided more than half of his support, than he would be your qualifying relative.

 

Note that income does not include disability payments.

 

I hope this helps you out, if you have any other questions let me know.

 

Roger H.

Tax associate.



My 49 year old brother has lived with me since 3-1-2016 and I am the sole support he has, he has applied for disability and is still waiting to hear about it,. I pay all the house hold bills and all his personal bills. He has no income at all

Tax Pro
Posts: 5,777
Registered: ‎02-23-2016

Re: Dependent

Hi 8414,

 

So if your brother is totally & permanently disabled as I described in an earlier post on this thread then you may be able to claim him as a dependent child which would make you eligible for the earned income credit in addition to the other child-related benefits.  A totally & permanently disabled person can be claimed as a dependent child regardless of age, however if the person is your sibling then they must be younger than you.

 

If he is not totally and permanently disabled then you can still claim your brother as your qualifying relative and get the extra exemption and increase in your standard deduction.  Since you provide pretty much 100% of his support and he has no income he meets the four criteria for a qualifying relative (the two criteria I didn't mention yet are that he is related and he cannot be claimed as anyone else's dependent).

Highlighted
Tax Pro
Posts: 5,777
Registered: ‎02-23-2016

Re: Dependent

Hi irelove,

 

Welcome to the H&R Block community.

 

I apologize for the long delay as I did not see this question come up on the community board back in April.  As chance would have it someone else posted to this thread and then I saw your post as well.

 

So if you meet certain criteria then your boyfriend can claim you as his qualifying relative, but you will not qualify as a qualifying child.  The criteria are for a qualifying relative are:

 

  • you must either have lived with the person for the entire year or be related by blood to the person who is claiming you
  • you must have received less than $4,050 worth of income for the year
  • your boyfriend must have provided more than 50% of your support for the year
  • you must not be eligible to be claimed as the dependent of another taxpayer

 

The fourth one is important.  If your parents also meet the requirements to claim you as their dependent child or qualifying relative for instance then your boyfriend would not be allowed to claim you as the parent always has the higher right to claim their child.

 

Note that because a qualifying person for head of household filing status must be either related to the taxpayer or be a qualifying child your boyfriend will not qualify to file as a head of household as the result of claiming you.

 

If you have any other questions I'll be glad to help.

 

Louis,

Senior Tax Advisor (Tampa, FL)