topic My son is 27 and lives with me. He only works part time, but makes more than 4k, he has medical issues to where I am paying more than half of what he makes. in Retirement tax questions

My son is 27 and lives with me. He only works part time, but makes more than 4k, he has medical issues to where I am paying more than half of what he makes.

bridgettebauer1 — Sat, 01 Jun 2019 01:40:45 GMT

Can I Claim him as a dependent?

No. His age and income disqualify him from being a depend...

Hal_Al — Sat, 01 Jun 2019 01:40:47 GMT

No. His age and income disqualify him from being a dependent.

If his "medical issues" constitute being totally & permanently disabled, then he can be your dependent. 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. Disability, instead of age, can allow a person to be claimed as QC, so the income test no longer applies.

Only a QC qualifies the taxpayer for the Earned Income Credit.

If your son is "totally and permanently disabled" and has...

TomD8 — Sat, 01 Jun 2019 01:40:48 GMT

If your son is "totally and permanently disabled" and has more than $4,050 in gross income, you have to count the income and it would still disqualify him UNLESS he earned it from employment in a sheltered workshop (as defined by the IRS).