Chances are you cannot claim him. There is one possible exception. When a child has reached 24 (as of December 31, 2017), he cannot be claimed as a dependent is if the child earned $4050 or less in income. The one exception to this rule is if your son is considered totally and permanently disabled. Please note the following excerpt from the following IRS links (click for more information): Qualifying Child and Age,
Permanently and totally disabled.
Your child is permanently and totally disabled if both of the following apply.
He or she can’t engage in any substantial gainful activity because of a physical or mental condition.
A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.
What is considered "substantial gainful activity" He works at McDonalds and he can not drive and buses are difficult for him to use. He is a high functioning Autistic and enjoys his job in walking distance.
This link has the IRS' definition of substantial gainful activity: <a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17#en_US_2017_publink1000174480">https://www.irs.gov/publications/p17#en_US_2017_publink1000174480</a>. On this link it states: "Substantial gainful activity.
Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity."
That is the IRS' definition. Your son's doctor may have a different opinion. I can't make the call, because I'm neither a doctor nor the IRS, but you could ask your son's doctor his opinion based on this definition. I would recommend this before attempting to claim him and have the claim questioned by the IRS and possibly audited.
So would a High functioning Artistic dependent be considered disabled?? limited to a low paying job. Is on SSDI AND MEDICADE?
As you see in the comment, at best it is not clear-cut. Your child's doctor could best answer, and usually can provide supporting documentation based on his diagnosis.
Since McDonalds pays minimum wage, that is considered substantial. by the IRS.
Chances are you cannot claim him. There is one possible exception. When a child has reached 24 (as of December 31, 2017), he cannot be claimed as a dependent is if the child earned $4050 or less in income. The one exception to this rule is if your son is considered totally and permanently disabled. Please note the following excerpt from the following IRS links (click for more information): Qualifying Child and Age,
Permanently and totally disabled.
Your child is permanently and totally disabled if both of the following apply.
He or she can’t engage in any substantial gainful activity because of a physical or mental condition.
A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.