KrisD15
Expert Alumni

Deductions & credits

If the person is permanently and totally disabled, they needn't be under 19 (or under 24 and a student) to be a dependent. 

This includes the requirement for the Earned Income Credit. 

 

It would be too late to amend a 2012 return, are you asking about amending past year returns? 

 

HERE are the requirements to be claimed as a dependent. 

To qualify as a dependent, a child must also pass these tests:

  • Relationship: Be your son, daughter, stepchild, eligible foster child, brother, sister, half-sister or -brother, stepbrother, stepsister, adopted child or the child of one of these
  • Age: Be under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled
  • Residency: Live with you for more than half the year, with some exceptions
  • Support: Get more than half their financial support from you
  • Joint return: Not file as married filing jointly unless only to claim a refund of taxes paid or withheld

See the full rules for a qualifying child

 

@Karen992

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"