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!
