My special needs adult son he is 39 receives Social Security Survivors Benefits from his dad. He lived in a group home for many years and then moved home with me. He has never filed a Federal Tax return and I am wanting to know if he needs to file. He has no earned income and receives around $22,500 a year from the Social Security. Our state does not tax Social Security income. I do not claim him as a dependent even though he lives with me. He does help with some of the household expenses every month .
I guess I really have 2 questions. The second question is if I claimed him as a dependent would I report the money he pays me every month. He is not in a lease agreement or no formal arrangement.
