My adult disabled as a dependent

[krisadams4321]

I have 2 disabled adult children.  My daughter lives with me full time.  I support her financially mostly.  She has some income.  My son is disabled living in a group home.  He comes home on the weekends and I support him and pay for his group home rent.  He has SSI.  So does my daughter.  Can I claim them as dependents?

[DoninGA]

If they are both age 19 or older and not full time students you can claim them as dependents under the Qualifying Relative rules if their gross income in 2023 is less than $4,700 and you have provided over one-half of their 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

[LoraineG]

Since they are your children the following tests for a qualifying child must be passed:

• The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child or an offspring of any of them.
• Your child must be under age 19 or, if a full-time student, under age 24. There's no age limit if your child is permanently and totally disabled.
• Your child must live with you for more than half the year, but several exceptions apply.
• Your child may have a job, but they cannot provide more than half of their own support.

It all will come down also to what type of credits/deductions you qualify for based on your tax situation.  Each credit and deduction may have similar tests that will need to be passed.

For more information, you can take a look at this:  https://turbotax.intuit.com/tax-tips/family/rules-for-claiming-a-dependent-on-your-tax-return/L8LODb...

[DoninGA]

Correct.  Overlooked the disabled child statement.  Thanks.