Can I claim a deduction for expenses to disabled child?
My child is permanently disabled and over the age of 21. In an effort to become more independent, she moved in with friends in the spring, so she has been out of my home for over 6 months.
She has a small part-time job and collects social security disability, however I still provide over half of her support by paying her rent, providing her with a car, buying food, clothing etc. Can I use her as a dependent on my income tax return?
While your daughter was living in your home she was a qualifying child for dependent purposes.
When she moved out of your home in the spring your daughter no longer passed the residency test for qualifying child (dependent must live with taxpayer at least half the calendar year).
However, if she meets the tests for qualifying relative you can still claim her as your dependent for tax purposes.
To be a qualifying relative your daughter must pass the following four tests:1. Not a qualifying child: A dependent cannot be deemed your qualifying relative if the dependent is a qualifying child for you or any other taxpayer. (Your child is not a qualifying child because she lived outside your home for over half the calendar year.) 2. Relationship: the dependent must live with you OR, if he does not live with you, be your child (including foster, adopted, step, or in-law), your sibling (including half, step, or inlaw), your parent or grandparent (including step or in-law but NOT including foster), or a direct descendant of any of the preceding relatives. 3. Gross income: the relative’s gross income must be less than $3,700. 4. Support: you must provide more than half of the support for this person during the year.
At this point we have determined that your daughter passed tests 1 & 2 for qualifying relative, if she also passes tests 3 & 4 you can use her as your dependent.
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