Q. Can I still claim him as a dependent?
A. Yes. His disability means he qualifies as a Qualifying Child dependent. So, it does not matter how much income he has. What matters is how much of his own support he provides (see below).
Q. Does my 45 yr old autistic son need to file a tax return?
A. Yes. Dependents have a lower filing threshold than regular tax payers. They must file if they have more than $1300 of investment income. He checks the box, on his return, that indicates that he can be claimed as a dependent. He can still be a dependent even if he has to file a tax return.
There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.
A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:
- He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled (at any age). The fact that he is receiving SSDI means he is disabled for tax purposes.
- He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
- He lived with the parent (including temporary absences such as away at school) for more than half the year
So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on himself.
The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.
The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf
See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...
