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Lev, Tax Advisor
Category: Tax
Satisfied Customers: 29581
Experience:  Taxes, Immigration, Labor Relations
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Can I claim my 36 yr old disabled daughter as a dependant on

Resolved Question:

Can I claim my 36 yr old disabled daughter as a dependant on my Tax Return. She has $0 income from work earnings, but she receives $1,300 per month from Social Security for her disability. She lives with me at least six months during the year and I provide more than half of her support. The IRS rule states that the disabled persons "earnings" much be $3600 (I think that was the amount per year), but my daughter's income is not "earnings" it's disability income. Thank you. XXXXX ([email protected])
Submitted: 6 years ago.
Category: Tax
Expert:  Lev replied 6 years ago.


According to the IRS publication 501 - There are five tests that must be met for a child to be your qualifying child. The five tests are:

1. Relationship,

2. Age,

3. Residency,

4. Support, and

5. Joint return.


To meet Age Test t, a child must be:

  • Under age 19 at the end of the year and younger than you (or your spouse if filing jointly),

  • A full-time student under age 24 at the end of the year and younger than you (or your spouse if filing jointly), or

  • Permanently and totally disabled at any time during the year, regardless of age.


Thus - regardless of her age - because of disability - your daughter is your qualified child - assuming other tests met.


To meet Support Test (To Be a Qualifying Child), the child cannot have provided more than half of his or her own support for the year.


There is no limit on earnings for the Qualifying Child determination.


There are four tests that must be met for a person to be your qualifying relative. The four tests are:

1. Not a qualifying child test,

2. Member of household or relationship test,

3. Gross income test - here is a limit on earnings

4. Support test.


However because your daugher is your Qualifying Child - she may not be your qualifying relative - see teh first test.


So - regardless of what should be included into the income to be a qualifying relative - that doesn't affect your eligibilty to clain your daugher as a dependent if she meets all five tests to be your qualifying child.


Please let me know if you need any help or clarification.

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