Adult child on SSI for 7 months of year, then off, for 5 and back on in 2/17

[NECPA in NEBRASKA]

Please tell me if I am wrong about this stuff. I think that the daughter can still be a dependent for 2016, because she was considered permanently and totally disabled at any time of the year. I am so tired of messy stuff with no warning. Why don't people call me when they have changes during the year? The 48 year old daughter has been on SSI for several years and a dependent of her mom. I open Mom's taxes and see $3,394 on 3 small W2s for the daugher and her normal SSA-1099. I still wasn't concerned, because she was allowed to earn income while disabled. Then I see the 1095B from Medicare that her plan ended on 7/31/16. She apparently did not have insurance for the remaining five months of the year. Then there is a notification the she was approved for SSI again on 2/17/17. 

I guess Mom will have to pay the penalty for her not having insurance for five months. I have an email in to her Mom to see if there was some insurance that I didn't see.

Thanks for any help. I am glad that I could get back on here tonight.

[jklcpa]

I think you are on the right track.