If pay $1000/month to supplement my disabled son's family living expenses-car/loan payments, cell phones, cash. Don't live with me can't claim as dependents. Can I claim?

[shntz9]

Son receives SSI but no earned income to qualify for child tax credits. He has 5 eligible children.  Can I claim since I provide so much support?  

[Vanessa A · Accepted solution]

Probably not.  You would have to pay over half of their living expenses in order to claim them as a dependent.   This means, their total living expenses would need to be less than $24,000 a year if you are paying $1,000.  This would also include food, shelter, medical care, clothing, etc. 

To claim someone as a Qualifying Relative, they must be:

• Your child ( including step children, adoptive children and foster children) or a descendent of them
• Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
• Your parent or grandparents, including step parents and in laws
• Any other person that lived with you for the entire tax year
• Not a qualifying child of another taxpayer
• Someone that you provided over half of their support for during the tax year
• Has less than $4,700 in income (not counting social security)

[shntz9]

Thank you, Vanessa - alternatively, can he claim my support as earned income?  They live in a house that I own and they pay the house payments, but of course I expect them to maintain the property in good condition.  Would I have had to issue a 1099 to him in the amount of all the payments I make on their behalf as if it is payment for services?  I so appreciate your help!

[Vanessa A · Accepted solution]

Maintaining a property that they live in would not be earned income. It sounds like you are giving them the money just because they need it, more as a gift, and not because you came to an agreement for him to perform services for you.  This is not taxable income for him.