Worksheet for determining support - Able Accounts

[AndrewA87]

Do I include Able accounts in the Worksheet for determining support in the IRS P501?

It says to list the amount om savings and other accounts.

[AmyC]

Yes but with extra steps and caution.  Let's go through the start of the worksheet.

Line 1 total funds include the ABLE account value on 1/1/25

Line 2 only includes the amount actually spent on qualified disability expenses. If you used any funds from the ABLE account for those expenses, include that portion.

Line 3 if you used ABLE funds for other purposes, like vacation, that amount is entered here.

Line 4 includes the end of year balance in the ABLE fund.

[Edited 2/4/2026 | 5:45 pm PST]

[AndrewA87]

I thought things like vacations would get entered on line 17 (Travel and Recreation) and was considered part of his support and entered on line 2 if he funded any of his vacation.

His Able account is funded by his SSDI and SSI.

[AndrewA87]

So now I am confused.

What should go into line 3. For example my son makes small purchases for himself. Things like for his bedroom and things like snacks. Since he is paying for these things himself with his own income would this not go on line 3?

[DianeW777]

 Yes, you would include any travel and vacation expenses. Every expense for your son is included in support. 

Here is the key to the ABLE account:

• If money is placed in the ABLE account and it remains there until December 31, 2025, it was not used for support.
• Any money removed from the ABLE account during the tax year is considered as spent on the support of your son and provided by him (not the parent). 
• Any money removed from the ABLE account and spent on someone other than your son goes on line 3. 
  • Worksheet for Determining Support

Keep in mind that your child cannot have paid more than half of his own support to qualify as your dependent.

[AndrewA87]

Thanks.

I guess I am still wondering if things he buy with his own money (non Able Account money) does that get entered on line 2?

The money he uses to spend on his own things comes from SSDI and SSI.

[AmyC]

The SSI and SSDI goes on line 1 and line 2. Line 5 say to add lines 2-4 to equal the amount on line 1. It is for record keeping. This is a worksheet to help you figure it out. It is not a tax form, it is just a way to help you figure out if you paid more than half of the support.  Vacations are support, if you pay for it instead of the ABLE account.

I agree with what Diane said If the money remains in the account until Dec 31 - it is not used for support. A nuance -If the money was contributed by you or other's and removed the same year, it is not support provided by the child.

For you to claim your dependent, putting the SSI and SSDI into the ABLE account and having it stay there will help you use your expenses to claim support.

My apologies, I thought you were just asking about the ABLE account. I edited my first post. Let me give you:

• Examples from Pub 501 to go with the support worksheet
• Qualifying Disability Expenses