Adult dependent child

[Laurieban1313]

Hello. Our 25 yo son was diagnosed with a auto immune disease in 2019. He has been unable to continue with college or even hold a job. We have pretty much supported him fully the last two full years. We tried to claim him last year and the IRS said no? What are our options. He is not on any type of gov. 

[DoninGA]

You should be able to claim him as a dependent under the Qualifying Relative rules if he meets all the requirements under the rules.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,400 (social security does not count) in 2022
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

[EricE_CPA]

Hi Laurieban

There is no age limit to claim child as a dependent if the child is Permanently and totally disabled.

 Per IRS guidance:

Your child is permanently and totally disabled if both of the following apply.

• He or she can't engage in any substantial gainful activity because of a physical or mental condition.

• A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death

You may want to look into your son filing for SSI benefits to see if he qualifies.  If he does then this would help substantiate the above (2) IRS guidance points for qualifying as a dependent.

See the following for Social Security Disability benefits for immune-system-disorders

https://socialsecuritydisability.com/eligible-disabilities/immune-system-disorders/#:~:text=Being%20...

[ErickaY]

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