Hi,
The limit for tax year 2023 is $4,700.
In response to your question about retroactively claiming your special needs son as a dependent, you can amend your tax return three years from the date you filed your original return or within two years from the date you paid the tax, whichever is later.
A couple edits that I wanted to add are:
The income threshold was 4,400 for 2022 and $4,300 for 2021 and 2020.
In addition, here is an article below that pertains to your question:
https://www.irs.gov/forms-pubs/notice-2023-21-makes-more-taxpayers-eligible-for-a-credit-or-refund-i...
I believe that the 3-year period is different based on what day in 2020 you filed your 2019 tax return.
Thank you,
John
CPA
