If your son can work, even part-time, at a regular job, he would need to have earned less than $5,050 in 2024 to possibly qualify for the Other Dependent Credit.
Adult children can be claimed as Other Dependents but will have to meet the gross income test unless they are totally and permanently disabled. Gross income is the total of a taxpayer's unearned and earned income. If their gross income was $5,050 or more for 2024, you can't claim them as a dependent unless they are disabled.
The IRS defines a dependent as a qualifying child (under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled) or a qualifying relative.
Your child is permanently and totally disabled if both of the following apply:
Once your child is 24 years of age or older, and not disabled, they no longer qualify as a dependent unless they meet the gross income test, just as any other adult relative whom you support. See IRS Publication 501 for more information.
Here's a checklist for determining whether your parent (or other relative) qualifies.
See this TurboTax tips article for more information.
Type One diabetes is a protected disability, however are you saying this does not qualify as a disability under the dependent disability requirement for filing as a dependent?
Permanently and totally disabled: y He or she cannot engage in any substantial gainful activity because of a physical or mental condition.
You have to decide if you can defend your position to the IRS if required to do so.
If your son can work, even part-time, at a regular job, he would need to have earned less than $5,050 in 2024 to possibly qualify for the Other Dependent Credit.
Adult children can be claimed as Other Dependents but will have to meet the gross income test unless they are totally and permanently disabled. Gross income is the total of a taxpayer's unearned and earned income. If their gross income was $5,050 or more for 2024, you can't claim them as a dependent unless they are disabled.
The IRS defines a dependent as a qualifying child (under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled) or a qualifying relative.
Your child is permanently and totally disabled if both of the following apply:
Once your child is 24 years of age or older, and not disabled, they no longer qualify as a dependent unless they meet the gross income test, just as any other adult relative whom you support. See IRS Publication 501 for more information.
Here's a checklist for determining whether your parent (or other relative) qualifies.
See this TurboTax tips article for more information.