Child tax credit for totally disabled adult child

[dacibrown5]

Why did Turbotax not count my adult 25 year old totally disabled (on SSI) twins for the CTC Child tax credit. It put them under 'other qualifying dependent'. 

They are supposed to qualify for the child tax credit because totally disabled doesn't count age. So turbotax threw them in the other qualifying dependent'. So I'm confused

[DaveF1006]

Child tax credit is only available for children that are under the age of 17 in 2019.  They will qualify as a dependent, but not for the CTC. Please select this link for further details.

[Hal_Al]

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 residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. They are interrelated but the rules are different for each.

Your adult child having a disability eliminates the age  test.  He may a qualifying child forever, as long as he meets the other rules.  But there are separate rules for the Child Tax Credit (CTC).  Being a QC does not get you Child Tax credit forever.  The age limit, for the Child Tax Credit is 16.  When the child turns 17, regardless of a disability, he no longer gets you the CTC.

Any kind of dependent gets you the Other Dependent Credit, including a QC too old for the CTC. 

So, what good does being a QC do you?  No matter how much money he makes, he can continue to be your dependent. In addition, he qualifies you for the EIC, as long as he is your dependent.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
2. He did not provide more than 1/2 his own support. Scholarships are considered third party support and not as support provided by the student.
3. He lived with the parent (including temporary absences such as away at school) for more than half the year

So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on him self.

The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

[Ap33]

My brother was disabled before the age of 16. He is now an adult by age, but totally and permanently disabled. Both of our parents have passed away 15 years ago, so he has lived with since then. When I filed my taxes turbo tax automatically placed him in as a qualifying dependent, not a qualifying child. So am I no longer allowed to file the child tax credit? I'm confused by this because I feel like I always have been able to, but this year seems different. Or does he still qualify for the child tax credit? If so I will need to amend my return. Thanks for any help anyone may be with this matter, it's really appreciated any time you can give to answer this question. Thank you

[Hal_Al]

@Ap33  His disability allows him to still be classified as a "Qualifying Child" dependent, past age 18,  but that, in itself, does qualify him for the Child tax credit. The child tax credit still  has the age 16 limit, for everybody.  As a qualifying child dependent, he still qualifies you for the Earned Income credit. As a qualifying child there is no income limit to claiming him as a dependent and the support test is slightly different.  You also get the new $500 other dependent credit, instead of the old (pre 2018) exemption deduction

[Ap33]

Thank you.  I really appreciate your help with answering this question.  

[scooper2]

How do I know if I got the 500 credit? I have an adult disabled child. I already filed with TurboTax. I don't remember seeing my refund increase where would I look to see if it was added this year or any other year?

[DawnC]

You can look at your Form 1040 @scooper2.    The dependent will be listed in the dependents section on page 1 and will have a checkmark in column 4 (eligible for a child tax credit or credit for other dependents).   The $500 credit would show up on Line 19 for adult dependents.   The Child Tax Credit can also end up on Line 28 when refundable.  

[KLS22]

Did anyone answer your question?

I have a 15-year old dependent child and got $2,000 tax credit for him.

I also have an 18-year old disabled adult [ my child ] living with me - and I only got $500 tax credit for her, and he was put in the category of "additional dependent" - not "disabled dependent" - is this right?

[DoninGA]

For tax year 2022 the Child Tax Credit is only for those chidden under the age 17.  Being disabled does not entitle the child to the child tax credit if over the age of 16.  A dependent age 17 or older is only eligible for the Other Dependent credit of $500.

[KrisD15]

Yes, that is correct. 

The Child Tax Credit stops at age 17. 

You do get a credit for some children 17 and older, but that would be "Other Dependent" credit. 

This child could also be a factor for other credits, such as Child and Dependent Care Credit (a credit for childcare paid while you work) and for the earned Income Credit.