We have an adult special needs child we provide lodging, food, and transportation. She works part time and receives social security. Do we claim her as a dependent.

[Jeuel1997]

Lodging, food, water, laundry, transportation to work and events for entertainment. Also transport to doctors and dentist appointment.

[JulieS]

It depends on whether you provide more than half of her support. 

There are four tests for claiming a dependent child:

1. Age test: the dependent must be under 19 at the end of the year, or under 24 if a student, or any age if permanently disabled. 
2. Support test: you must have provided more than half of their support for the year.
3. Joint return test: they must not file a joint tax return.
4. Residence test: they must have lived with you for more than half of the year. Temporary absence such being away at college, or on vacation doesn't count if their home was still your residence. 

So it is easy to see that support is the only one that is uncertain. Since she has some income, you need to make sure that you are providing more support than the amount that she is providing from her income.

If you need more help determining if you are providing more than half of her support, click here for the Total Support worksheet the IRS uses. 

If you do complete the worksheet, keep a copy of it with your tax return.