Adult Dependent unable to work

[SmedleyJ]

My adult daughter has had OCD for last few years and unable to leave the house.  We provide everything for her.  While we've done some medical tests and seen alternative doctors, she in not on Medicaid and not had a doctor declare her disabled... we haven't asked them to, but imagine they would.  She had her own business a few years back and receives some minor unstable income. But her mental condition prevents her from continuing her work.  Can she be claimed a dependent or is that not allowed since she has some income and no note from the doctor.

[DoninGA]

You can claim an adult child as a dependent if they do not have gross income of $5.050 or more and you also provide over one half of their support.

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 $5,050 (social security does not count) in 2024
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 with the following exception -
You can claim a person as a dependent who files a joint return if that person and that person’s spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid.

[xmasbaby0]

@SmedleyJ 

"...receives some minor unstable income."

If she had more than $5050 of income in 2024--not counting Social Security----then she cannot be claimed as anyone else's dependent.

If she had less than $5050 of income then she might be your qualifying relative dependent and you get the non-refundable $500 credit for other dependents.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $5050 in 2024 (not counting Social Security)
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

Related Information:

• What does "financially support another person" mean?