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chicanoangler
New Member

My wife and I have a 20 year old special needs daughter who recieves SSI can we claim her as a dependent ?

 
15 Replies
GiseleD
Expert Alumni

My wife and I have a 20 year old special needs daughter who recieves SSI can we claim her as a dependent ?

Potentially, if certain criteria are met. There are two types of dependents, each subject to different rules:
 

  • A qualifying child
  • A qualifying relative

For both types of dependents, you’ll need to answer the following questions to determine if you can claim them.

 

Dependent taxpayer test: The taxpayer, or spouse of the taxpayer if filing jointly, cannot be eligible to be claimed as a dependent on someone else’s tax return.

 

Married Filing Jointly test: If you file a joint return with your spouse, you cannot be treated as a dependent. (This rule does not apply if the joint return was filed only as a claim for refund and no tax liability would exist for either spouse if they had filed separate returns).

 

Citizen or resident test: The person claimed as a dependent must be either a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico. An adopted child that lived with the taxpayer all year passes this test if the taxpayer is a U.S. citizen or U.S. national.

 

Qualifying Child
In addition to the above, you must be able to answer "yes" to all of the following questions to claim an exemption for your child.

 

Relationship test: The child must be the taxpayer’s son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of these, such as the taxpayer’s grandchild, niece, or nephew.

 

Residency test: The child must have lived with the taxpayer for more than half of 2019.

  • Temporary absences (e.g., school, vacation, business, medical care, military services, or detention in a juvenile facility) are considered as time living with the taxpayer.
  • Exceptions apply under the rules for children of divorced or separated parents. See IRS Publication 501 for details.

 Age test: The child must be

• Under age 19 at the end of the tax year and younger than the taxpayer (or spouse), or

• Under age 24 at the end of 2019, a full-time student for any part of five calendar months during the tax year, and younger than the taxpayer (or spouse), or

Permanently and totally disabled at any age

 

Support Test: The child cannot have provided more than 1/2 of his/her own support during the tax year. Welfare, TANF, and scholarships received by the child are not considered support.

 

Qualifying Relative

  • Relationship or Member of Household Test: To be considered a qualifying relative, a person must be:
    • A son, daughter, stepchild, foster child, or a descendant of any of these
    • A brother, sister, half-brother, half-sister, or a descendant of any of these
    • A father, mother, or an ancestor or sibling of them (does not include foster parents)
    • A stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, mother-in-law, father-in-law, brother-in-law, sister-in-law, or
    • Any other person (other than the spouse) who lived with the taxpayer all year as a member of the taxpayer's household as long at the relationship did not violate local law. Exceptions: Temporary absences for special circumstances such as school, vacation, business, medical care, military service, or incarceration count as time lived in the home. Also, the taxpayer's mother or father does not have to live with the taxpayer as long as the taxpayer is able to claim the parent as a dependent and paid more than half the cost of keeping up the parent's main home (including nursing homes) for the entire year.
       
  • Not a Qualifying Child Test: The relative cannot be a qualifying child of any other taxpayer for the year.
     
  • Gross Income Test: The relative's gross income must be less than $4200 for the year. Gross income is all income that is not tax-exempt. Examples of gross income include taxable Social Security benefits, taxable unemployment compensation, and certain scholarships and fellowships (i.e., monies used to pay higher education expenses other than tuition, fees, supplies, books, and course-required equipment).
     
  • Support Test: The taxpayer must have provided over 1/2 of the relative's support during the year. This test does not apply to persons who qualify as dependents under the children of divorced or separated parents rule and multiple support agreements.
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HornerM77
Level 3

My wife and I have a 20 year old special needs daughter who recieves SSI can we claim her as a dependent ?

My daughter gets ssi can I claim her as dependent 

AlanT222
Expert Alumni

My wife and I have a 20 year old special needs daughter who recieves SSI can we claim her as a dependent ?

Yes, you can claim her as long as she is permanently and totally disabled, she lived with you for more than half the year (exceptions apply), and she did not  provide more than half of her own support for the year.  The SSI would be counted towards the support she paid for herself.  

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HornerM77
Level 3

My wife and I have a 20 year old special needs daughter who recieves SSI can we claim her as a dependent ?

She pays 1/4 of fair share is that less then 50% of her support ? This stuff confuses me 

GiseleD
Expert Alumni

My wife and I have a 20 year old special needs daughter who recieves SSI can we claim her as a dependent ?

If you pay over 50% of her support and all the other above criteria are met (please see my original post), you can claim her as a dependent.

 

@HornerM77

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HornerM77
Level 3

My wife and I have a 20 year old special needs daughter who recieves SSI can we claim her as a dependent ?

 
MayaD
Expert Alumni

My wife and I have a 20 year old special needs daughter who recieves SSI can we claim her as a dependent ?

Yes, you can claim your daughter as a dependent on your tax return.The SSI she is receiving does not count as income.

 

 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.
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HornerM77
Level 3

My wife and I have a 20 year old special needs daughter who recieves SSI can we claim her as a dependent ?

So her paying 1/4 is less then half of her support? @MayaD 

JamesG1
Expert Alumni

My wife and I have a 20 year old special needs daughter who recieves SSI can we claim her as a dependent ?

Your daughter paying 1/4 of her support would be less than half.  If the other tests are met, you may claim your daughter as a dependent.

 

You may want to review an IRS Worksheet for Determining Support.

 

To see this worksheet, click on IRS Publication 501.  Then go to the index at the bottom of the document and click on the worksheet listed under ‘W’.

 

 

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cpott
Level 1

My wife and I have a 20 year old special needs daughter who recieves SSI can we claim her as a dependent ?

On the same question, why is there 2 different answers as to whether SSI is considered as support? Below this post is the answer of another employee.  Why 2 different answers on same thread?


MayaD
Employee Tax Expert
2 weeks ago

 

Yes, you can claim your daughter as a dependent on your tax return. The SSI she is receiving does not count as income.

 

I have used Turbo Tax for several years and got audited last year having to supply them with a lot of info plus the judgement of placement custody since the child was not related. I can't even list him as a dependent this year? Sorry but can't figure this out.

ThomasM125
Expert Alumni

My wife and I have a 20 year old special needs daughter who recieves SSI can we claim her as a dependent ?

There is a distinction between income and support. To determine if you support someone, you simply need to determine what their support costs and if you supply over half of it.

 

The income can be an issue because sometimes there is a limit on how much a person can earn and qualify as a dependent, even if you support them. However, if you receive SSI, then that does not count as income earned for the income test as it relates to a dependent. 

 

 

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cpott
Level 1

My wife and I have a 20 year old special needs daughter who recieves SSI can we claim her as a dependent ?

I have read all the posts on here and saw this posted earlier. 

 

You may want to review an IRS Worksheet for Determining Support.

To see this worksheet, click on IRS Publication 501. Then go to the index at the bottom of the document and click on the worksheet listed under ‘W’.

 

I did the worksheet and I do pay over half of his support. He only gets SSI which I counted as income. He is a 24/7 disabled child. He can't work nor physically or mentally take care of himself after being audited last year I proved all this. When I try to add him as a dependent it asked son or daughter first then I get to answer about him being a foster child. It automatically kicks me off when I enter his age at 22. When they are disabled there is no age limit from what I have read. How can I get past this to answer the other questions correctly without it booting him out?

JosephF8
Expert Alumni

My wife and I have a 20 year old special needs daughter who recieves SSI can we claim her as a dependent ?

To Edit your Dependents Information in Turbotax

Open (continue) your return

Select My Info or Personal Info

Select Edit next to the name of the dependent in question.

You will be asked about relationship either My Child (includes foster or adopted) or another person

On the next page enter all their info and select Adopted, Foster or none of the above. Hit continue

The following page asks Disabled, passed away in 2019 or none of the above.

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cpott
Level 1

My wife and I have a 20 year old special needs daughter who recieves SSI can we claim her as a dependent ?

TO JosephF8,  Thank You for the info I have already tried this once so I did it once again. Here is the results I get:

 

This child is my...


Son

Daughter
Please make a choice.
Please make a choice.

This child is...

Adopted (if the adoption was final before 2019, select None of the above)

A foster child

None of the above

Next, we'll ask you a few more questions about your family. We want to make sure you get everything you deserve to get your maximum refund. 

 

I have no choice to pick son because it will not forward on until I do this is the results:

 

It turns out ****** isn't considered a foster child
Since *****  is older than 20, he isn't considered a foster child by the IRS.
To see if he still counts as your dependent, go ahead and re-enter his information as someone else you support and not as your child.

 

As someone else you support? I'm not trying to say he is my child. I am given NO OTHER OPTION but to get it too go to the next page if I don't click son or daughter it goes red on the screen like I am making an error. This is what I need help with. I am not going to lie and yes he is 22 but totally and permanently disabled. Please I have tried every way to get help with this! 

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