Should i declare my 23 year old permanently disabled son who receives SSI as a dependent

[jsmith177]

Our 23 year old son started receiving supplemental security income (SSI) in December 2022 (so he is considered disabled).  He lives in a group home (lived there for all of 2022) and my wife and i pay 100% of his rent (food and lodging).  should we declare him as a dependent?  If we declare him as a dependent, are there any implications for his on-going SSI benefits?

[xmasbaby0]

We can answer income tax questions and questions about the TurboTax software here.   Your question about your son's SSI benefits is outside the realm of what we can answer for you.  That is a question for the Social Security Administration.  And.....we have to wonder if your son is receiving Social Security disability benefits or SSI.  There is a difference, and that difference is very important when you are asking a tax question.   People often refer to Social Security as "SSI" by mistake.

WHAT IS THE DIFFERENCE BETWEEN SOCIAL SECURITY BENEFITS AND SSI?

https://www.ssa.gov/ssi/text-over-ussi.htm

As for claiming your son as a dependent......all you "get" for claiming him would be a $500 credit for other dependents, which would lower your own tax liability.   Or....if you are paying any of his medical expenses out of pocket, and you itemize deductions, you can enter the medical expenses you paid for your dependent.

[DoninGA]

If he was receiving Social Security Disability benefits and you claimed him as a dependent that would have no impact on the benefits he receives.

However, since he receives SSI you should speak with a SSI representative to see if claiming him as a dependent would affect his SSI.

Also, go to this SS website for information on WHAT IS IN-KIND SUPPORT AND MAINTENANCE? - https://www.ssa.gov/ssi/text-living-ussi.htm

In-kind support and maintenance is food, shelter, or both that somebody else provides for you.  We count in-kind support and maintenance as income when we figure the amount of your SSI benefits.  For example, if someone helps pay for your rent, mortgage, food, or utilities, we reduce the amount of your SSI benefits. Receiving in-kind support and maintenance can reduce your monthly SSI benefits as much as $300.33, depending on the value of the help you receive.