Does my dependent if a disabled adult qualify as a child for eic?

Expert Alumni

Jun 3, 2019 1:28:17 PM

Yes, if your child is a disabled adult, he/she is a qualifying child. The child must have a valid Social Security number and:

Be your child (including legally adopted), stepchild, eligible foster child, sibling, half-sibling, step-sibling, or a descendant of any of them (for example, your grandchild or niece); and
Be permanently and totally disabled OR under the age of 19 as of December 31, 2017 (under 24 if a full-time student) and younger than you (or your spouse, if filing jointly); and
Have lived with you (or your spouse, if filing jointly) for more than half the year; and
Not file jointly with their spouse unless they weren't required to file but did so anyway to claim a tax refund.

Level 2

Mar 6, 2021 9:05:09 PM

ok on my return it says I can claim the eic for my nephew but he's not my dependent because he did provide his own support. should he still file a returnsince he made more than $4300? he's under the age of 25 so he doesn’t qualify for earned income credit & i'm not claiming as a dependent so it wouldn’t be double dipping the eic!

Employee Tax Expert

Mar 7, 2021 11:07:50 AM

Yes. Your nephew should file his own tax return, even if he might not meet the qualifications to file.

There are two reasons he should file a return this year:

If he had any withholding taken out of his pay, he will likely get a refund of taxes paid.
If he is no longer a dependent of anyone and meets all the requirements, he will also qualify for the Recovery Rebate Credit. If he was your dependent last year, he would not have qualified for stimulus money due to his age. He can now recoup that money by filing a return and getting the credit.

@jenbcute

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Does my dependent if a disabled adult qualify as a child for eic?