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Disabled son age 26 earned $17,000...can parent claim child

Smitty
Level 4

Disabled son age 26, earned $17,000. Lives with parents, can parents claim?

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6 Comments 6
IRonMaN
Level 15

What type of earnings?


Slava Ukraini!
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Smitty
Level 4

W2 earnings. 

 

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IRonMaN
Level 15

Not a dependent.


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Smitty
Level 4

kudos!!!

 

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IRonMaN
Level 15

You betcha!


Slava Ukraini!
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TaxGuyBill
Level 15

Who paid for over half of the son's support?

Depending on the circumstances, the parents MIGHT be able to claim him as a Qualifying Child.

You'll need to determine if he meets the tax definition of "permanently and totally disabled" (see first link).

And $17,000 could be under the "substantial gainful activity" .

https://www.irs.gov/publications/p501#en_US_2024_publink1000220897

https://www.ssa.gov/oact/cola/sga.html

 

 

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