Claiming 46 year-old totally disabled son

[Karlie1]

Hoping for a clear answer. Can I claim as a qualifying dependent my 46 year old totally disabled son? He receives SSDI about 1079 a month, lives with me will not pay rent or any expenses because of his paranoia, etc., mental issues. I have to provide food, shelter, utilities, clothing, driving to appointments, etc. so let’s say his expenses are about $950 a month which is true and he gets about 1000 but doesn’t pay me anything, Would I be able to claim him?

[KeshaH]

You can claim him as a dependent on your tax return if he doesn't provide more than half of his own support. Because he 1) is your son, 2) is disabled, and 3) lived with you more than half the year he meets the other tests to be considered a qualifying child for tax purposes. The last test to consider is the support test.

This worksheet from the IRS will help you figure out whether or not he meets the support test. You mentioned that he doesn't spend his income on basic living expenses. If none of it is being spent on himself, then he would not be supporting himself so you would be able to claim him as a dependent.