Eligibilty for Dependent Care Credit

[nejam]

Can a 62 yr old son be claimed as dependent by Mom to be eligible for Dependent Care Credit on her return?  Son has only pension income less than $1,100.  Mom has only social security, retirement, and interest income.  Son lived with Mom all year.

[chasetax]

if child care credit -- he is too old..however if you mean other dependent credit, once you review the due diligence forms--she may be able to use him to qualify for the other dependent credit(ODC)

[Terry53029 · Accepted solution]

Are you talking about the $500 other dependent credit. That credit is nonrefundable, so it would not give the mom a refund, but only a reduction in tax liability. It does sound as if she could take that credit if all requirements met.

[nejam]

My bad ... Yes, the Other Dependent Credit, not Dependent Care Credit.

I assume Mom would file as HOH and claim son.  Son no return required since income =< $1,100?

[nejam]

Assuming eligible for 2019, same circumstances existed for 2018.  Can 2018 be amended by Mom to claim the Other Dependent Credit?  

[Terry53029]

No HOH unless son disabled

[Terry53029]

yes, but not as HOH unless son is disabled

[nejam]

Concur ... thanks for clarifying.

[Just-Lisa-Now-]

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@Terry53029 wrote:

yes, but not as HOH unless son is disabled

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Why does son need to be disabled for HOH?  Relative that qualifies as a dependent wouldnt qualify TP as HOH?

[Terry53029]

Only qualifying child or Parent qualifies a TP for HOH. Qualifying relative does not. If child is totally disabled, then the age rule does not apply, and the child is a qualifying child, if they meet the other requirements

[Just-Lisa-Now-]

Qualifying dependent

If your dependent does not meet the criteria to be a qualifying child, you may still qualify to file as head of household. The following relatives are considered qualifying dependents for the head of household filing status as long as you provided more than half of her financial support and she lived with you for more than half of the year:

• Your biological or adopted child, stepchild, foster child, sibling, step sibling, half sibling or a descendant (child, grandchild, great grandchild, etc.) of one of these relatives who is permanently and totally disabled, even if he or she does not meet the age requirements to be a qualifying child.
• Your mother or father.
• Your stepfather, stepmother, niece, nephew, a sibling of one of your parents, or your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law or sister-in-law.

Even if your father or mother did not live with you for more than half of the tax year, you may still qualify to file as head of household. If you paid for more than half of the living expenses for your parent's main home throughout the entire tax year and you are eligible to claim them as a dependent, then you may file as head of household.

I see it now!  thank you!

[Terry53029]

Lisa, this is from pub 501:

qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)			he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who don't have to live with you , later, and you can claim him or her as a dependent5		a qualifying person.
			he or she didn't live with you more than half the year		not a qualifying person.
			he or she isn't related to you in one of the ways listed under Relatives who don't have to live with you , later, and is your qualifying relative only because he or she lived with you all year as a member of your household		not a qualifying person.

[nejam]

Thank you for all the feedback.  Much appreciated.