Dependent Care Credit Question

[artp]

Taxpayer's 13 year old son has ADHD severe learning disability. He attends regular classes, but also has special classes to help with his ADHD. Anyone have experience on this? Specific qualifications and documentation?

Thanks

[Medlin Software, Dennis]

Can be state specific. So much depends on how many hours in 24 the person is deemed to need care, and what activities are counted. If the family is not up to speed on the rules, then there is likely a state specific disability rights group of some sort which can give the family some tips, and likely you as well. I come at this as the person with the needs should have income, at least SSI, and to be able to pay for some of their care. For over and above, folks can give to an Able account, to avoid benefit issues.

[BrewOne]

for Federal--from IRS tax topic no. 602:

Quote

Physically or mentally not able to care for oneself - An individual is physically or mentally incapable of self-care if, as a result of a physical or mental defect, the individual is incapable of caring for his or her hygiene or nutritional needs or requires the full-time attention of another person for the individual's own safety or the safety of others.

Facts and circumstances...