Solved
My daughter receives SSDI and no other income. I pay her rent and a stipend which, combined, exceed by 30% the SSDI. Can I claim her as a dependent on my taxes?
Daughter mentally disabled but lives on her own.
Hal_AlAnswer
Level 15
June 5, 2019
Probably.
There are two types of dependents, "Qualifying Children"(QC) and standard ("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, a relationship test and a residence test. Only a QC qualifies a taxpayer for the Earned Income Credit ,
She cannot be your QC because she does not live with you. She can still be a Qualifying relative dependent if she meets the 6 tests for claiming a dependent:
1. Closely Related OR live with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4,050 (2016-17). SS & SSDI do not count as income for this test.
3. The taxpayer must have provided more than 1/2 his support
4. He must be a US citizen or resident of the US, Canada or Mexico
5. He must not file a joint return with his spouse or be claiming a dependent of his own
6. He must not be the qualifying child of another taxpayer
The statement "I pay her rent and a stipend which, combined, exceed by 30% the SSDI" appears to meet the support requirement. 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 . If you were ever audited, this is the kind of proof that would be required
