Can I claim my daughter who is 50yrs old that could not work do to complications of the disease Lupus?

[bearkat]

Can not stand for more than 30 min needs help bathing, getting in and out of bed.  Appointments with 5 different Specialist. We are in the long process of getting Social Security Disability for her.

[xmasbaby0]

So sorry to hear about your daughter's health issues.   If her 2021 income--not counting any Social Security---- was less than $4350 and you paid for over half her support you can claim her as a qualifying relative dependent on your tax return.  You will be able to get the $500 credit for other dependents and the $1400 3rd EIP payment as a recovery rebate credit.   And if you are paying her medical expenses you can enter those if you are itemizing deductions.

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent  

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

MEDICAL EXPENSES

The medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.)  expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income. You should only enter the amount that you paid in 2021—do not include any amounts that were covered by insurance or that are still outstanding.  Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.

To enter your medical expenses go to Federal>Deductions and Credits>Medical>Medical Expenses

2021 STANDARD DEDUCTION AMOUNTS

SINGLE $12,550  (65 or older + $1700)

MARRIED FILING SEPARATELY $12,550  (65 or older + $1350)

MARRIED FILING JOINTLY $25,100  (65 or older + $1350 per spouse)

HEAD OF HOUSEHOLD  $18,800  (65 or older +$1700)

Legally Blind + $1350

[MinhT1]

Yes, you can if you provided more than half of your daughter's support and she has income of less than $4,300 in 2021.

[Opus 17 · Accepted solution]

There are two different types of dependents with different rules, and your daughter might qualify for either one.

For qualifying child dependent, the child must:

1. live in your home more than half the year

2. not provide more than half their own support

3. be permanently disabled.

For IRS purposes, disabled means unable to perform gainful work, due to a condition that is permanent or will last at least one year.  The gainful work rule means that many people with medical disabilities, but who can still work a regular job, are not considered disabled for tax purposes.  Work in a sheltered workshop is not considered gainful work, but the ability to work at least minimum wage job is generally proof that a person can perform gainful work, even if some accommodations are needed.   I wonder if there are legitimate work-from-home jobs your daughter might be able to perform, especially with so much more work from home now than before the pandemic.  That will depend on her medical condition of course.  If your child is unable to perform any gainful work, and a doctor can certify the condition will last at least a year, then your child can be your qualifying child dependent.

For the support test, it is not necessary that you prove you provide more than half her support, only that she did not provide more than half her own support.

Or, there is the qualifying relative test.  To be a qualifying relative dependent, your daughter,

1. does not have to live at home

2. you must provide more than half her support (this is a different support test than for qualifying child)

3. she must have less than $4300 of taxable income in her own name (job, investments, and so on).