Margaret CPA in OH Posted February 19 Report Posted February 19 Client's 24 year old disabled (Down's syndrome) son, dependent, got married in 2024. They are living with client in a small apartment client created in basement. Is son still client's dependent? Client pays for everything. What about daughter-in-law? And I'm already tired of energy tax credits and unanswered questions. Sigh.... Quote
kathyc2 Posted February 19 Report Posted February 19 It depends. See Pub 501 for qualifications to be qualifying relative. https://www.irs.gov/publications/p501#en_US_2024_publink1000220939 1 Quote
jklcpa Posted February 19 Report Posted February 19 (edited) You didn't give enough information to definitively answer, but consider this: Son may still be a dependent as a qualifying child even though married and filing a joint return IF the only reason he filed MFJ is to get a refund of taxes withheld or paid. His age doesn't matter IF he is considered permanently and totally disabled. If he receives any sort of disability or other income, you should document parents' support using the IRS worksheet. For the DIL to be a dependent she would have to meet the rules for qualifying relative, and one rule she will probably fail is that she would have had to live in the household for the entire year. You didn't specifically say whether she did or didn't, but if she didn't live there before marriage and you said that occurred in 2024, then she can't be a qualifying relative and already isn't a qualifying child (in-laws don't meet that definition). As Kathy said, review the rules. Here's a good start: https://www.irs.gov/credits-deductions/individuals/dependents Edited February 19 by jklcpa added 1st line Quote
Margaret CPA in OH Posted February 19 Author Report Posted February 19 Thanks so much, folks! I have more questions to ask, certainly. Quote
kathyc2 Posted February 19 Report Posted February 19 33 minutes ago, jklcpa said: For the DIL to be a dependent she would have to meet the rules for qualifying relative, and one rule she will probably fail is that she would have had to live in the household for the entire year. DIL is included in relatives that don't need to live with you. However, if she didn't it will likely be harder to meet the support test. 1 Quote
jklcpa Posted February 19 Report Posted February 19 6 minutes ago, kathyc2 said: DIL is included in relatives that don't need to live with you. However, if she didn't it will likely be harder to meet the support test. ok Quote
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