Sunday, February 5, 2012

Can I claim my disable son is 23 as my dependent?

I am a single disable mother who is a US Citizen and I have a 23 year old Joe, who is disabled. My son and I both have valid Social Security numbers. I earned $600 on the job and I obtained $5000 with a work training program at Easter Seals and they paid me with a 1099. I went to the tax shop because a friend told me that i can obtain a tax refund check from the government, and it will be more than my tax preparation fees because I can claim my son for the Earned Income Credit. Is that true?

Response by Minding Your Business The Tax Man, the Earned Income Credit is based upon several factors as listed below.
1. you must have a valid social security number
2. you must have earned income that cannot exceed certain amounts based upon your filing status
3. your filing status cannot be married filing separately,
4. your dependents must meet age, resident, and income tests

In your case, you are concern whether your 23 year old son qualifies for your dependent to obtain the Earned Income Credit. We must determine if Joe qualifies as being disable. If Joe meets the IRS test for being disable, there is no age limit for claiming the EIC. In order for Joe to qualify as a disable dependent, Joe must not be able to engage in substantial gainful employment because of a mental or physical condition, and a doctor must determine that the condition is expected to last at least a year or til death. Therefore the questions are listed below.

1. Can Joe work?
2. Has a doctor determine if Joe is disabled?
3. Did the doctor identify how long Joe disability will last?
4. Can you get a statement from Joe's doctor?

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