Is my legal adult child who receives SSI considered "disabled" for tax purposes IAW the IRS definition?

[sprugg828]

Does receipt of SSI equate to the legal IRS definition of "disabled"...no one gets SSI without having a disability. 

[xmasbaby0]

SSI or SSDI?  They are not the same.  Does he receive a SSA1099?

[sprugg828]

SSI. Never worked. Just accepted. No 1099 issued yet.

[Critter]

Then you must figure out which kind he gets.

[sprugg828]

He gets SSI.

[Critter]

Yes, if a person gets SSI disability the IRS agrees they are a disabled person. 

[SweetieJean]

The qualifications are listed in IRS Publication 524

Permanent and total disability. You have a permanent and total disability if you cannot engage in any substantial gainful activity because of your physical or mental condition. A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death.

[sprugg828]

Is this definition met when the Social Security Administration awards SSI?

[SweetieJean]

<a rel="nofollow" target="_blank" href="http://www.disabilitysecrets.com/basic_information_about_disability.html">http://www.disabilitysecre...>

[xmasbaby0]

@sprugg828 Why are you wanting this information?  Are you claiming your adult child as a dependent on your own return?  Does he need care during the time that you work?

[sprugg828]

I want to claim my adult child on my return. My child receives SSI. TurboTax asks is my child "disabled". Social Security Administration says "yes". Does the IRS agree?

[xmasbaby0]

Just understand that there is no additional deduction or credit that you get when you say your dependent is disabled.  It would only affect anything if you needed to pay for someone to care for him while you work, and you need to claim the child and dependent care credit.  Whether you check the box that says "disabled" or not, you will get the $4050 personal exemption for him, which lowers the amount of your income that you are taxed on.