Can I claim my disabled adult child as a dependent?
If the child is permanently and totally disabled, you will be able to claim them as a dependent as long as the following applies:
If the adult child doesn't qualify under the rules above, they may qualify as a qualifying relative dependent. In general, if you are providing over half the support for your adult child and your adult child makes less than $5,200 in income, you are going to be able to claim your adult child as a dependent. See Form 1040 instructions for more details on the rules that may affect whether you can claim your adult child as a dependent.
- They meet the relationship definition found in IRS Publication 501 . As your child, they will qualify.
- The age test is satisfied if they are totally and permanently disabled regardless of their age. Total and permanent disability are defined as being unable to engage in gainful activity because of a physical or mental condition, and a doctor has determined that the condition will last indefinitely or may result in death.
- They must live with you for more than half of the year. If they did not live with you for more than half the year, they may still be considered to have lived with you for more than half the year if they were absent temporarily for illness, education, business, vacation, or detention in a juvenile facility.
- They did not provide more than half of their own financial support.
- They did not file a joint tax return.
- They are not the qualifying child of another individual.
If the adult child doesn't qualify under the rules above, they may qualify as a qualifying relative dependent. In general, if you are providing over half the support for your adult child and your adult child makes less than $5,200 in income, you are going to be able to claim your adult child as a dependent. See Form 1040 instructions for more details on the rules that may affect whether you can claim your adult child as a dependent.
