Question Claiming Adult Son on SSDI

[LanceRI]

Hi, My son is 33 and is on SSDI (legally blind). He lives with me and my wife. Can I claim him as a dependent? He gives us some money for groceries but doesn't pitch in for electricity, internet, water, etc. He buys his own clothes and such. Thanks!

[DoninGA · Accepted solution]

You may be able to claim him as your dependent under the Qualifying Relative rules if he meets all the requirements under the rules.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,700 (social security does not count) in 2023
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

[DMarkM1]

In TurboTax the questions that are asked in the "My Info" section are designed to determine if you/he meets one of the dependent tests (qualifying child or relative). 

Your question may come down to, did you provide more than 1/2 of his total support.   

According to Publication 501: 

Person's own funds not used for support.

A person's own funds aren't support unless they are actually spent for support.

So only the portion of his SSDI that is actually used for his support (see below) counts as his contribution.  

Further, according to Publication 501: 

Total support includes amounts spent to provide food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities.

Only the taxable portion of social security benefit payments count toward the gross income test.  If that is his only income then likely none of it is taxable and therefore does not count toward the $4700 limit.  A rule of thumb is take 1/2 of his social security benefit and add all other income and if the total exceeds $25,000, then some will be taxable.

[Opus 17]

There are two sets of rules for dependents.

Your son can be your qualifying child dependent if:

1. He is permanently and totally disabled. For tax purposes, disabled means unable to perform gainful work (work for money).  Many blind people can perform work, but if the social security administration has determined he can't work, that will probably satisfy the IRS.
2. He lives in your home more than half the year.
3. He does not provide more than half his own support.  Here, his gross income is not part of the test, just whether or not he provides more than half his own support.  It is not required that you prove you provided more than half, just that he did not provide more than half.  SSDI counts as support he provides himself, assuming he spends it on his financial needs.  (If he puts it all in savings, or spends it as child support for someone else, then it is not support he provides to himself.  But sending on groceries, entertainment, clothing etc. is support he provides to himself.)

Or, your son can be your qualifying relative dependent if:

1. You provided more than half his support.  Here, you must prove you provided more than half, not just that he provided less than half his own support.
2. His gross taxable income is less than $4700.

For this type of dependent, it is not necessary to prove disability, and not even necessary that he live with you, as long as you provided more than half his support.