I have a disabled adult child and I don't know if I should check the box that he is disabled on my taxes, please advise.

[Mamagraham1]

Hi, 

I have a 20 year old son who is intellectually disabled.  He is in his school's adult transition program and receives SSI.  When filling out my taxes I am unsure whether to mark him disabled or not as I don't fully understand the criteria.  My son will be capable of working, but will be unable to do so without support from a job coach.  He will always need assistance with whatever work he will do post graduating from his program.  I am unsure if this would qualify him as the IRS category of disabled.  He is unable to live on his own and will always need assistance in his daily life.  Any clarification would be great, thanks.

[Bsch4477]

A person is permanently and totally disabled if both of the following apply. He or she can't engage in any substantial gainful activity because of a physical or mental condition. A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death.

[MinhT1]

The IRS defines a disabled person for the purposes of claiming dependents as:

A person is permanently and totally disabled if both of the following apply. He or she can't engage in any substantial gainful activity because of a physical or mental condition. A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death.

You should consult a physician to determine his condition according to the above criteria.

You should also determine if he can be claimed as a qualifying child or as a qualifying relative.

Please read this TurboTax Help article for more information.

[Mamagraham1]

Thank you for the reply.  As I stated he will be able to work but he will never be able to support himself or work alone so that is what I am trying to clarify.  He is a dependent child as he is under 24 and still in a school program so I have that part figured out.  The definition of gainful employment is what I am finding sticky.  It seems that because he will be able to work that he won't be qualified as disabled according to the IRS, but I am not sure.

[krmarker]

Did you ever find out anything for sure on this?  I am in the same boat with my son and trying to determine what documentation I need to classify him as disabled.  I have all sorts of information from doctors and providers stating his disability, but I'm not sure if that is enough.  Also, the gainful and substantial work is so confusing.  He made over 4,700 last year but can't hold down a job and did jobs that normal people wouldn't be paid for (like tearing bubble wrap). 

[MonikaK1]

If your son's employment is a kind of limited work designed for a person who is disabled and qualifies for SSI, he could still meet the criteria for total and permanent disability. The IRS doesn't consider sheltered employment to be "substantial gainful activity". See this IRS article for more information.

For the IRS to consider your dependent to be "disabled," your child must have a disability that meets one of the following criteria. The disability must have lasted continuously for at least one year. It will last continuously for at least one year. The disability can lead to death.

To prove your child's disability, get a letter from their doctor, healthcare provider or any social service program or agency that can verify their disability.

If this is still the situation after he turns 24, he can still be considered a qualifying child for purposes of the Child Tax Credit. The IRS defines a dependent as a qualifying child (under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled) or a qualifying relative.

See this TurboTax tips article for more information.

According to Social Security:

The term “substantial gainful activity” (SGA) is used to describe a level of work activity and earnings. Work is “substantial” if it involves doing significant physical or mental activities or a combination of both. “Gainful” work activity is: Work performed for pay or profit.

See this IRS webpage for more information for people with disabilities.