Adult disabled child

[MarieTerry]

I have an adult son who became disabled this year.  Can I claim him as a dependent in 2023 and what tax credits or deductions can I claim this year?

[DoninGA]

There are no tax credits for a disabled dependent.

If he is age 19 or older and not a full time student under the age of 24, you can only claim him as a dependent under the Qualifying Relative rules if his gross income in 2023 was less than $4,700 and you provided over one-half of his support along with the other requirements.  If he is eligible then there will be a Other Dependent credit of $500.

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.

If he is permanently and totally disabled according to the IRS definition -

• Your child 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

Then you can claim him under the Qualifying Child rules if he meets all the requirements.  The Other Dependent credit still applies. 

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

[xmasbaby0]

So sorry for your son's health issues.   You will need to tell us if he had more than $4500 of income   (not counting any  Social Security)   in the tax year before he became disabled.   If so, you will not be able to claim him as a dependent for 2023.    If he earned or received less than that amount, you may be able to claim him as a qualified relative and get the $500 credit for other dependents.   If you have paid medical expenses for him and you itemize deductions on your federal tax return, you can enter medical expenses you paid for him.    If you had to pay someone to take care of him while  you work, you may be able to use the child and dependent care credit.  

https://ttlc.intuit.com/questions/4499708-what-is-the-500-credit-for-other-dependents-family-tax-cre...

https://ttlc.intuit.com/questions/1900643-what-is-the-child-and-dependent-care-credit

[NCperson]

@MarieTerry it's really easier to simply use this IRS app to determine whether you can claim your disabled adult child.  The tax credit would not exceed $500 if so. 

it'll take under 5 minutes to complete: 

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

[NCperson]

@xmasbaby0 

technically, isn't a disabled adult often a Qualifying Child where there is no income test? 

If a totally and permanently disabled dependent meet all the conditions of a Qualifying Child, then there is no income test.   So even if the dependent made more than $4700, isn't that issue moot if they are declared totally and permanently disabled (and meet all the other conditions of a Qualifying Chiild)? 

Isn’t this how it works? (I think this is what @DoninGA stated)

• Is the disabled dependent a Qualifying Child (there is no income test!)
  • If yes, is the dependent under 17-year-old (and a US citizen or Resident Alien)
    • If yes, then the dependent qualifies for CTC (up to $2000)
    • If no, then the dependent qualifies for the Other Dependent Credit (up to $500)
  • If no, then see Qualifying Relative
• Is the disabled dependent a Qualifying Relative (there IS an income test!)
  • If yes, then the dependent qualifies for the Other Dependent Credit (up to $500).
  • If no, then the dependent does not qualify for the Other Dependent Credit

So it is possible for an adult disabled dependent to be eligible for up to $500 other dependent credit, even if their income exceeds $4700. see red line.  is that right? 

quite a confusing topic for sure. 

[Hbryan75]

I believe that is an incorrect answer. She can file for EITC for her adult disabled child with proof of disability being a letter from. Doctor, social service provider etc. also some SS payments can be counted as earned income depending on the program.