Dependent credit

[Jk1972]

My disabled daughter lives in a different state and is on SSI. I provide her with far more money then what she gets from SSI. Would I be able to claim her as an other dependent (not for child tax credit)? Also would that qualify me for earned income tax credit?

[AliciaP1]

You can claim your daughter as a dependent if she meets the following criteria:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
  • No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

[SweetieJean]

Just a note that the support you provide her (whether you claim her or not) could impact her SSI.

[Hal_Al]

Q. Would I be able to claim her as an other dependent (not for child tax credit)?

A.  Yes, most likely,  because you apparently provide more than half her support.  You may have to do the support calculation.  Who provides the home she lives in may be critical.  

SSI doesn't count as income, for the income test, but social security and SSI money she spends on her self does count as support not provided by you, for the support test. Money she puts into savings & investment does not count as support she spent on herself. Note that a parent is closely related so there is no requirement that she live with you at any time, during the year. But if you provided a home it helps your support case. If no one person (or married couple) provides 50% of the support (for example her siblings are also sending support), then a "multiple support agreement” (IRS Form 2120) can be used, to allow you to claim the dependent. https://www.irs.gov/pub/irs-pdf/f2120.pdf

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf The support value of a home is the fair market rental value, divided by the number of occupants.

Q. Also would that qualify me for earned income tax credit?

A.  No, because she only qualifies as an Other dependent, not a qualifying Child. 

There are two types of dependents, "Qualifying Children"(QC) and Other ("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 (or disability status), student status, 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.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.