Dependant or not?

[ldreyna]

A potential client came in and asked me if she can caim her disabled son now that she works parttime and earns about 7000 in income and 6400 in SS. Son is totaly disabled and only receives SS and SSI benefits.

My question to you all: If he uses all his SS benefits for his use, is it "his own support?" So in calculating if he provides over 1/2 of his own support, would this be part of it?

[jainen]

>>If he uses all his SS benefits for his use, is it "his own support?"<<

Social Security Disability is support provided by himself. SSI is third party support which counts under the qualifying relative rules but not the qualifying child rules.

[EDIT] That is, SSI is not self-support, so it allows qualifying child. But it is also not support provided by the parent, so it counts against qualifying relative. This comes from the Worksheet for Determining Support in Pub 501, which identifies welfare payments as not "funds belonging to the person you supported."

[ldreyna]

>>If he uses all his SS benefits for his use, is it "his own support?"<<

Social Security Disability is support provided by himself. SSI is third party support which counts under the qualifying relative rules but not the qualifying child rules.

Thanks!