Can I claim the vehicle I purchased for my daughter her for transportation in 2017, she is ssa disability.

[mimiclaire14]

my adult daughter, lives alone, is on SSA disability and received $14K from SSA in 2017. I have paid $9K toward her living expenses in 2017, bought her a car for $l0K for her transportation to misc appts, doctor's, therapists, etc. Can I clam the cost of the car toward the rest of financial support I have already paid in 2017  

[MichaelDC · Accepted solution]

No. There is no direct deduction for purchasing a vehicle for your disabled daughter.

As you mentioned, the money paid for her car would go toward her support in your claim for her dependency. Her payments from SSA disability are not taxable. She, therefore, could be considered a dependent if the following requirements are met:

The 5 tests that will qualify a child as a dependent are:

·         Relationship: Must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grand or nephew).

·         Residence: Must have the same residence for more than half the year.

·         Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.

·         Support: Must not have provided more than half of their own support during the year.

·         Joint Support: The child cannot file a joint return for the year.

 If you have any other details regarding this question, please feel free to post them in the comment section. 

[mimiclaire14]

Thank you your response, it was most helpful.  Isn’t there another category where she might qualify as a dependent, but not as my child —a qualifying individual based on amount of support I have paid.  

Can the vehicle in that case be included in the amount of support I have paid in 2017 which amounts to $19k total.  Her ssa disability payments were approx $14k for 2017.  

Thank you!

[MichaelDC]

Isn’t there another category where she might qualify as a dependent, but not as my child —a qualifying individual based on amount of support I have paid.  ---
Yes, qualifying relative. However, if she does meet the qualifying child requirements, it's opens the possibility for more credits.
Can the vehicle in that case be included in the amount of support I have paid in 2017 which amounts to $19k total.  Her ssa disability payments were approx $14k for 2017.  --
Yes, in both instances the vehicle counts towards the support you provide her.