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.
03-01-2017 04:49 PM
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.
03-01-2017 06:37 PM
There are 2 possibilities for claiming your son, I will list both Highlighting the important parts in your case.
Qualifying child test.
Son, daughter, sibling (including step and half), adopted child (including placed child), eligable foster child (agency or court placed), decendant of the above.
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).
Lived with taxpayer more than half the year.
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.
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.
03-01-2017 09:30 PM - last edited on 03-02-2017 08:40 AM by HaroldG
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:
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.
Senior Tax Advisor (Tampa, FL)
03-05-2017 03:31 PM
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.