Discussion:Disabled child as a dependent?

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Discussion Forum Index --> Tax Questions --> Disabled child as a dependent?

Tilt53 (talk|edits) said:

2 March 2008
Yes, I did search first.

Client (single mom) has a 21 year old daughter and a doctor's letter stating that she is permanently and totally disabled. Daughter worked for part of the year and earned about $5000. She does not receive SSI at this time. Please correct me if I'm wrong.

From what I'm reading in the general instructions and Pub. 501 - unless the daughter worked at a "sheltered workshop" (which she didn't) the mom cannot claim her as a dependent (because of income), but she still qualifies the mom for HOH.

Is this correct? Thank you.

Kevinh5 (talk|edits) said:

2 March 2008
Tilt, are you measuring the earnings against the standard deduction or the exemption amount?

Tilt53 (talk|edits) said:

2 March 2008
Thank you, Kevin.

I guess (hate to say that) the exemption amount. Pub 501 says, "For purposes of this test (the gross income test), the gross income of an individual who is permanently and totally disabled at any time during the year does not include income for services the individual performs at a sheltered workshop. The availability of medical care must be the main reason for the individual's presence there."

She did not work at a sheltered workshop.

PostingFromWork (talk|edits) said:

2 March 2008
Since she's totally and permanently disabled, that would make her a QC. provided that she doesn't provide over half of her own support.

Thus the mom can claim her as a dependent, file HoH, and the whole income thing is moot, n'cest pa?

Kevinh5 (talk|edits) said:

2 March 2008
I would go back to the definition of Qualifying Child

Residency

Relationship

Age - for disabled no age test required

Not self-supporting


My analysis is that dtr is a QC of mom.

Kevinh5 (talk|edits) said:

2 March 2008
posting got there while I was still typing

Sandysea (talk|edits) said:

2 March 2008
Just a side note; child could work in sheltered workshop, get SSI dissability and the child could conceivably earn more income that way. If she is permanently disabled, give parent information to file for SSI disability.....right now it could be over 600.00 per month and child will qualify for medical care as well...jmho that is

EZTAX (talk|edits) said:

2 March 2008
Would also qualify for EIC if her income was low enough.

Tilt53 (talk|edits) said:

2 March 2008
Got it. I got hung up on "sheltered workshop" and missed the "or" qualification. Thanks for the responses. I'll suggest to mom that she look into SSI.

Thanks everyone.

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