@xmasbaby0
technically, isn't a disabled adult often a Qualifying Child where there is no income test?
If a totally and permanently disabled dependent meet all the conditions of a Qualifying Child, then there is no income test. So even if the dependent made more than $4700, isn't that issue moot if they are declared totally and permanently disabled (and meet all the other conditions of a Qualifying Chiild)?
Isn’t this how it works? (I think this is what @DoninGA stated)
- Is the disabled dependent a Qualifying Child (there is no income test!)
- If yes, is the dependent under 17-year-old (and a US citizen or Resident Alien)
- If yes, then the dependent qualifies for CTC (up to $2000)
- If no, then the dependent qualifies for the Other Dependent Credit (up to $500)
- If no, then see Qualifying Relative
- Is the disabled dependent a Qualifying Relative (there IS an income test!)
- If yes, then the dependent qualifies for the Other Dependent Credit (up to $500).
- If no, then the dependent does not qualify for the Other Dependent Credit
So it is possible for an adult disabled dependent to be eligible for up to $500 other dependent credit, even if their income exceeds $4700. see red line. is that right?
quite a confusing topic for sure.
