Can I claim a disabled relative as a dependant

[DS30]

It depends,

If your disabled relative meets the tests to be considered a qualified child or qualified relative, then you will be able to claim that person as a dependent.

You may want to watch this Video - Tax Credits for Disabled Dependents

In general, to be a taxpayer’s qualifying child, a person must satisfy four tests:

• Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or stepsibling, or a descendant of one of these.
• Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.
• Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.
• Support — did not provide more than one-half of his/her own support for the year

Alternatively, an individual must meet all 4 of these requirements in order to be considered your Qualifying Relative:

1. Not a Qualifying Child: The individual cannot be your Qualifying Child and cannot be someone else's Qualifying Child. They are a Qualifying Child if they meet all the requirements, whether or not they are claimed as a dependent
2. Relationship: The person must either have lived with you for the entire year as a member of the household (a person who is not actually related to you may meet the requirements in this way), or be related to you in one of the following ways: your child, stepchild, grandchild or other descendant of one of your children (or stepchildren or foster children), son-in-law, daughter-in-law, brother, sister, half brother, half sister, stepbrother, stepsister, brother-in-law, sister-in-law, parent, stepfather, stepmother, father-in-law, mother-in-law, grandparent, and, if related by blood, aunt, uncle, niece, or nephew. Remember that a child whom you legally adopted is always considered to be your child. Also note that, for the purposes of this requirement, divorce or death does not change any relationship which was established by marriage (e.g. son-in-law, daughter-in-law, etc.)
3. Gross Income: The person must have made less than $4,000 in gross income during 2016.
4. Support: You must have provided more than half of the individual's total support during the year.

[jr326]

Thank you for the answer. It helped a lot.

[cindy-teamtso]

I see under residency that the disabled relative must live with TP … does that include a house being provided solely by TP that the disabled relative lives in alone?

[xmasbaby0]

Who is the relative----is it one of your parents or children?

[cindy-teamtso]

The relative is a totally disabled brother

[xmasbaby0]

CREDIT FOR OTHER DEPENDENTS

https://ttlc.intuit.com/questions/4499708-what-is-the-500-credit-for-other-dependents-family-tax-cre...

[cindy-teamtso]

I'm trying to claim a totally disabled brother as a dependent. He has more than $4200 in disability income. We provide more than half his support. He does not live in our primary residence but DOES live in a house totally owned and maintained by us.

Is he a dependent? How do I get Turbo Tax to make him a dependent? Answer that he lived with us 12 months??

[macuser_22]

a bother is a relative that does not need to live with you at all.  Choose "Another Person, Brother" from the relationship menu.

Your problem is you indicated more than $4,200 income.  Social Security (SS or SSDI) does not count toward the $4,200.

---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.

2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.

3. The person's gross income for the year must be less than $4,200 (tax-exempt income, such as certain social security benefits, is not included in gross income)

4. You must provide more than half of the person's total support** for the year.

5. The person is not filing a joint return.

In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

The above is simplified; see IRS Publication 501 for full information.
https://www.irs.gov/publications/p501#en_US_2018_publink1000220939

** Worksheet for determining support
https://www.irs.gov/publications/p501#en_US_2019_publink1000226268

[cindy-teamtso]

Thanks! 

I thought the income test has an exception for a relative who is totally disabled?

[xmasbaby0]

What is the source of his income?   Not quite sure what you are considering "totally disabled" since you say he lives alone.

[cindy-teamtso]

I just double checked and the disability income is SSDI!!! THANKS!!!!!!!!!!!!!

[macuser_22]

Claiming disabled has no tax benefit for a relative that does not physically live with you and does not change the taxable income requirement.   The only tax benefit for a disabled relative is the ability to claim certain dependent care deductions it the care was necessary so that you could work and possibly claim EIC credit if you are low income.  (Both of which require that the dependent physically lived with you.)

The IRS definition of disabled is:

You have a permanent and total disability if you can't engage in any substantial gainful activity because of your physical or mental condition. A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death.
Substantial gainful activity.

Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity.

[macuser_22]

---

@cindy-teamtso wrote:

I just double checked and the disability income is SSDI!!! THANKS!!!!!!!!!!!!!

---

Note that the only credit available is the $500 dependent credit.