MFJ - 26 Year old Sons as Dependents?

[Yardley CPA]

MFJ client, with 26 year old twin sons who live at home when not in substance abuse treatment program. Clients pay for vast majority of their care and living expenses. Neither son has gainful employment and neither is required to file a tax return (nor will they file) due to their income being below the filing limits. I believe clients can claim their sons as dependents, but wanted to ask first. Thoughts, please?

[Jack from Ohio]

Dependents as qualifying relatives. Not eligible for any other dependent tax breaks. Not eligible for EIC.

[Pacun]

"Neither son has gainful employment and neither is required to file a tax return"

Do you mean they make $1 (one dollar) in income last year, or do you mean they make $8K?

How much did each make?

[michaelmars]

Do you mean legally?

[Gail in Virginia]

Just remember, to qualify as dependents since they are over 24 and not full time students at least five months of the year, they must pass the gross income test whether they have to file or not.