Can my 27 year old disabled daughter who receives SSDI benefits and lives with me qualifies for a dependent status?

[akatsnel]

Why I could not claim, her dependent status previous years?

[Bsch4477]

You should be able to claim her as a qualifying relative. See answer by @DoninGA   

https://ttlc.intuit.com/community/taxes/discussion/question-claiming-adult-son-on-ssdi/00/3141517

[Opus 17 · Accepted solution]

There are two dependent rules.

To be considered a "qualifying child" dependent, the child over age 23 must be permanently disabled, live in your home more than half the year, and not provide more than half their own support.  For tax purposes, disabled means unable to perform gainful work (work for money).  Being able to work a part time job at minimum wage is considered to be gainful work, but work at a sheltered workshop for disabled people does not count.  The IRS focus is on the ability to work, not the medical condition itself, so people who have a medical disability but can work are not disabled for taxes.

To be considered a "qualifying relative" dependent, your child can be any age and live anywhere.  You must provide more than half their total support, and they can't have more than $5050 of taxable income.  SSDI is not normally taxable, but it does count as support they provide themselves, so you need to add up their total cost of living and see if you pay more than half when SSDI is considered.  

So is your child able to work (even they don't), and does your child have more than $5050 of taxable income?

If you could have claimed your child in the past but did not, you have 3 years to file amended returns.  This type of dependent is worth a $500 tax credit per year. 

[Opus 17]

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@Bsch4477 wrote:

You should be able to claim her as a qualifying relative. See answer by @DoninGA   

https://ttlc.intuit.com/community/taxes/discussion/question-claiming-adult-son-on-ssdi/00/3141517

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Depending on the disability, she could also be a qualifying child dependent.