Do I supposed to received more credit for my disabled son? he's 32 years old and currently receiving SSI check

[MichaelDC · Accepted solution]

Yes, you should receive a dependency exemption for your son, providing he qualifies others as a dependent. (Note: there is no age limit for permanently and totally disabled children. Therefore, there is no limit to his income when considering dependency.) Being a qualifying child can open up other possible credits for you, however, there is no such extra credit for having a disabled child.

Qualifying child

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

[xmasbaby0]

Adult Dependent

When you claim an adult as a dependent, you get a $4050 personal exemption, which lowers the amount of your income that you are taxed on.  It is not a refund.  If your son is permanently disabled you may be eligible to get the earned income credit as well as the personal exemption.

[MichaelDC]

However, I believe you qualify to get EIC for your son where a non-disabled child at 32 years would not. <a rel="nofollow" target="_blank" href="http://bit.ly/2F0kxgQ">http://bit.ly/2F0kxgQ</a>

[xmasbaby0]

Thanks for that link!  Correcting my answer.