Does Son Qulalify as a Dependent?

[Yardley CPA]

New Client.  Last years return shows both her Son's as dependents.

- One son is 19 and a full-time student, so he qualifies.  

- Other son is 22, not in school and has never been in school since graduating high school at 18.  The 22 year old receives SSI for Asperger's Syndrome.  He did work and made approximately $2,500 in W2 wages.  He lived with his Mom, the new client, for the entire year.   

Does the 22 year old qualify as a dependent??

[Jack from Ohio]

Yes.

[TAG]

Qualifying Relative:

Relatiopnship test: met

Not a qualifying child of anyother taxpayer: met

Gross income tax test: met less then $4,000

Support test: ?

[jklcpa]

The 22-year-old son could possibly be a dependent under the qualifying relative rules. He meets the relationship, income, and member of household tests. SSI isn't included for purposes of the gross income test. The final test is whether or not mom provided more than 1/2 of his support. You'll have to find out how much of his earnings and SSI he spent on himself vs how much she provided.

[Yardley CPA]

Thank you for the responses.

[Lion EA]

Can disability make an exception to the age test for qualified child?

[jklcpa]

5 minutes ago, Lion EA said:

Can disability make an exception to the age test for qualified child?

Yes, but in either the qualifying child or qualifying relative criteria, the person claiming the dependent still must provide over 1/2 the support.

[Lion EA]

In my neck of the woods, that is seldom an issue.  Parents spend a LOT on their kids, even the adult kids.  So, I tend to forget the support test, or save it for last.