Q. Can he be claimed as a dependent?
A. Probably not.
There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC (there is a $4700 limit for a qualifying relative) but there is an age limit, student or disability status, a relationship test and residence test.
A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:
- He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
- He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
- He lived with the parent (including temporary absences such as away at school) for more than half the year
No specific medical diagnosis constitutes disabled to tax purposes.
“The term ‘disability’ means, with respect to an individual –
(a) a physical or mental impairment that substantially limits one or more of the major life activities of such individual;
(b) a record of such impairment; or
(c) being regarded as having such an impairment.”
For the IRS, disabled means -
"an individual shall be considered to be disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or to be of long-continued and indefinite duration. An individual shall not be considered to be disabled unless he furnishes proof of the existence thereof in such form and manner as the Secretary may require. "
I believe the substance of that paragraph is that it is your Doctor's decision
- He or she cannot engage in any substantial gainful activity because of a physical or mental condition and
- A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.
However, the IRS defines Substantial gainful activity this way so if they have part time jobs then they are engaging in any substantial gainful activity so it would not meet the requirements.
"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. "
