homeless mental health child listing as dependent?

[ppalm]

My son is currently 22, does not go to school, does not work, and has been in and out of my house and homelessness. He has mental health issues but has not filed for disability as far as I know. I have paid a lot of money in medical bills, housing, food, clothes. I am not sure whether he qualifies as a dependent anymore. I do pay most of his expenses whether he is living with me or on the street. definitely more than 50%. but I am not sure because of his age, whether I can claim him. And at what age I have to stop claiming him. Thanks. 

[DoninGA · Accepted solution]

If he is age 19 or older and not a full time student you can claim him as a dependent under the Qualifying Relative rules if his gross income in 2023 is less than $4,700 and you have provided over one-half of his support.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,700 (social security does not count) in 2023
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse with the following exception -
You can claim a person as a dependent who files a joint return if that person and that person’s spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid.

NOTE - For tax year 2024 the gross income must be less than $5,050

[kwallace4]

You can claim a qualifying child at any age if your child is permanently and totally disabled.  Also, you may qualify for these other credits.  You can also refer to these summarized guidelines entitled Living and Working with Disabilities: 

Earned income Tax Credit (see Disability and EITC ).  To qualify, your child must met the following criteria:  

Claim a qualifying child with a disability

The qualifying child you claim for the EITC can be any age if they:

• Have a permanent and total disability (see further below) and
• Have a valid Social Security number

If the child gets disability benefits, they may still be your qualifying child for the EITC. Find out more about the additional tests for a qualifying child.

 

Permanent and total disability

A person has a permanent and total disability if both of the following apply:

• They can’t engage in any substantial gainful activity because of a physical or mental condition and
• A doctor determines their condition:
  • Has lasted continuously for at least a year or
  • Will last continuously for at least a year or
  • Can lead to death

Dependent Care Credit (See Pub 503)

Who Is a Qualifying Person?
Your child and dependent care expenses must be for the care of one or more qualifying persons.  

A qualifying person is:
1. Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart, later);
2. Your spouse who wasn't physically or mentally able to care for themselves and lived with you for more than half the year; or
3. A person who wasn't physically or mentally able to care for themselves, lived with you for more than half the year, and either:
a. Was your dependent, or
b. Would have been your dependent except that:
i. He or she received gross income of $4,700 or more,
ii. He or she filed a joint return, or
iii. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's

Good luck!