Can I claim my 30 year old son on my 2018 taxes if he draws social security disability and is permanently disabled?

[kelly-spawn]

my son is 30 years old and permanently disabled and is not allowed to work. Can I claim him on my 2018 taxes as a dependent and get the earned income credit?

[Carl]

If he qualifies as your dependent, sure you can. He will qualify as your dependent under the "qualifiying relative dependent" rules. Basically, so long as you provided more than half of his support for the entire year and he has less than $4,150 of *****EARNED****** income, he can qualify as your dependent. The social security income he receives doesn't count for anything. Additionally, if social security was his only source of income in 2018, then he doesn't have to file a tax return at all.

[rjs]

If your son is permanently and totally disabled you can claim him as a dependent if he lived with you for more than half the year, did not provide more than half of his own support for the year, and did not file a joint tax return with a spouse. His income doesn't matter, and it doesn't matter whether you provided more than half of his support, as long as he did not provide more than half of his own support. Under these circumstances he is a qualifying child, not a qualifying relative, and he is also a qualifying child for the Earned Income Credit. Whether you actually get the Earned Income Credit depends on your income and other factors besides your son being a qualifying child.