Deductions or credits

[delugrnc]

We have been supporting an adult son and his two children for all of 2019. He is disabled and filing disability claims with SSA, but so far, no results. They live in another state but we have paid his mortgage, utilities, insurance, as well as sending groceries and cash for fresh produce, clothing and gas, etc. 

His tax professional told him he does not need to file a return nor does he qualify for EIC because he had no income last year but stated that we should be able to get some credits or deductions for assisting them. The boys are 17 and 10. Our son is 44, divorced and unable to work. He shares custody of the 10 year old, but the child's mother is not working either.  

Where so I start if we can claim some of these expenses?

[jtax]

This is complicated and changed with the 2017 tax reform. You used to get a deduction for dependents of about $4,500 each. That deduction was removed (in exchange for doubling the standard deduction you get without any conditions.)

There are complicated rules for who can be a dependent. Part depends upon your relationship to them, part on where they live, part on whether you provide more than half of their support.

Even with the 2017 law changes there are various credits and other deductions that you might want to investigate. Without more research I can't advise (this is a volunteer forum), but may be worth reading up on.

These links may be a starting point for your research:

https://www.thebalance.com/no-more-personal-exemptions-you-can-still-claim-these-tax-credits-4169655

https://www.irs.gov/pub/irs-pdf/p501.pdf 

or

https://www.irs.gov/publications/p501

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[NCperson]

unfortunately, I don't see this as complicated.... .....best to run your scenario through the IRS tool to determine if your son and your grandchildren qualify as your dependent. 

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

if yes, then there is a dependent credit of up to $500 available and the medical expenses are deductible as long as YOU itemize and only the part of the medical expenses that exceed 7.5% of your income qualify.  

Living expenses (rent, food, clothing, insurance) are never deductible