EIC AND ADULT DISABLED SIBLING

[10409000]

Sorry for all the EIC questions.. im just trying to make sure i dont get hit with a penalty for doing anything wrong. So I have a client his younger adult brother has a disability and he wants to claim him to get EIC. I asked for the doctors statement and its dated 2014 and the medical diagnosis is schizophrenia and the adult brother receives ssi and his mother takes care of him and gets Ihss income. The brother wants to claim his disabled sibling.. My thoughts are..is his disability ok for the eic credit? im thinking since his mother takes care of him and gets ihss income for him shouldn't his mom be the one to claim the credit? Let me know your guys opinion if anyone has any experience with this situation and what is the right and best thing to do. my client states he provides more than half of the support etc. He has claimed him in the past for many years. 

[TaxGuyBill · Accepted solution]

Yes, if a person collects SSI or Social Security Disability, that is generally also considered "disabled" for tax purposes.

If (a) your client's AGI is higher than Mom's AGI, (b) the Mom chooses not to claim the disabled brother, and (c) the brother lives with your client, yes, your client should be able to claim the brother as a dependent as all related tax benefits, including the Earned Income Credit (assuming all other requirements are met).

[dkh]

This must be a new client for you... did he come to you because old preparer told him no on the EIC ?

He has claimed him in the past for many years.    Don't let that sway you.   Decide for yourself with the  Due Diligence you are doing.