Claiming expenses for disabled adult son living independently

[Ed8581]

Hi - I have a 36-year-old disabled son who has autism. He also suffered from generalized anxiety disorder. He moved into his own apartment in Sept 2021. His only income is SSA @ $19,120 per year in 2022. He does not work. He pays me $1200/month or $14,400 per year for rent out of his SSA check. 

I pay for approximately 85% of his living expenses including rent, electricity, cable, food, clothing and any other necessary costs. My out-of-pocket costs for living expenses alone totals $16,400 per year for 2022. I also pay approximately, $5000/year in mental health therapy sessions costs not covered by insurance. I have three questions:

1.) Can I continue to claim him as a disabled dependent for 2022, under "other qualifying dependent"?

2.) Can I claim any of the living expenses as deductions?

3.) Can I claim any of his medical/mental health expenses?

Thanks in advance.

[RobertB4444]

You can continue to claim him as a dependent for the rest of his life as long as he is permanently disabled and you are paying more than 50% of his living expenses.  And any medical expenses paid for on behalf of your dependent are deductible as itemized medical deductions on your return.  

His living expenses are only deductible if a portion of the living expenses are assisted living expenses.  Then that portion of his living expenses could be deducted as an itemized medical deduction as well.

@Ed8581