What deductions can I take for a dependent adult with a disability?

[djohnson2099]

My son has a disability and lives with me full time.  I provide support including living expenses, medical and transportation.  He receives SSI benefits and is on medicaid.  Do I need to file a separate return for his SSI benefits or should it be included in my return?  If included in my return, what other deductions can I take other than claiming him as a dependent?

[MargaretL · Accepted solution]

There are two tax benefits for claiming a disabled dependent. You can deduct his medical expenses, and if your son is mentally or physically incapable of self-care, you can claim child and dependent care credit if you paid any expenses to an individual so that you can work or go to school full time. 

The tax benefit for a disabled dependent is also in the fact that you can claim him as your dependent regardless of his age. Other than above, there are no specific deductions just for being disabled.

As to his SSI benefits - they are never reported on your tax return.  And if that is your son's only income, he doesn't have to file his tax return, either. 

[JoeC66]

I am in a similar situation. I have a disabled 20 year old. She has epilepsy and has never had a job, lives at home and we support her completely. Is it as simple as marking disabled in the app doing it, or is there some sort of required status that she needs to have. For instance, do we need to have her legally made disabled in a court? Does she need to be on social security? I have FMLA paperwork filled out every year with her doctors. We have some stuff filled out for them for getting her disability and social security but have never actually completed it. It would be great to get the other deduction but I am very scared to mark it and move on. The last thing I need is the government coming after me.  

[Lynn James]

My adult son is 100% disabled, and I am his sole caregiver and support except for SSI.    Can I take deductions myself, without losing health care or SSI

[xmasbaby0]

@Lynn James You have not mentioned what kind of income you are receiving.  It seems like you are saying your son gets SSI.   Do you also receive SSI or do you have some other kind of income?  If so---what income are you receiving?   There are no credits or deductions unless you have taxable income.  

And as for the effect on your son's SSI if you claim him as a dependent----that is a question to ask Social Security.  We cannot say if his benefits would be affected by being claimed as a dependent.

And.....is he receiving SSI   or    Social Security?   They are not the same thing, but people often mix up those terms.  When we are trying to answer a tax question we need to know which one you really have.

WHAT IS THE DIFFERENCE BETWEEN SOCIAL SECURITY BENEFITS AND SSI?

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

[LindaS5247]

It depends, you may be able to get an additional tax credit for your disabled son if certain criteria are met.  There are income and support requirements.

If you provide more than half of your son’s support, you may be able to claim him as a dependent.

SSI benefits are not taxable, so your son does not have to file a tax return and you do not have to report the SSI benefits on your tax return.

You may be able to get the Earned Income Tax credit, this is dependent on your earned income.  In this case your child must have a permanent and total disability and a valid social security number.

The following links provide additional information regarding the availability of this tax credit:

https://www.irs.gov/credits-deductions/earned-income-tax-credit

https://www.irs.gov/pub4808.pdf

https://www.irs.gov/pub596.pdf

https://www.irs.gov/Pub3966.pdf

In addition, if you had certain expenses relating to caring for your disabled son, you may be able to deduct them as itemized deductions if they exceed 10% of your adjusted gross income.

Some items that qualify for this deduction are:

• Special needs items will be deductible as medical expenses.
• Special school instruction (including meals and transportation)
• Home modifications required for your child’s condition.
• Accessibility remodeling.
• Travel and registration costs for conferences and seminars if your doctor can confirm they will help you and your son with his special needs.