Disabled Dependents

Question

Hi- I have an adult son who is disabled. He moved out of the house and into his own low-income apartment. I still help support him on many levels, including groceries, clothes, etc.  Can I only claim him on my taxes if he lives in the same household?

PhillipB · Answer

If he lived with you for more than half of the year, you may still qualify for head of household. If not, you would still need to file as single.

chrissy · Answer

Would I file as single on my tax return or would I still qualify for head of household?

PhillipB · Answer

Hello,

He would only have to live with you the entire year if he did not meet the proper familial relationship - a son doesn't need to live with you. You can claim an adult child if the following applies:

* You provide more than half of his financial support. See the IRS support worksheet. I would complete the worksheet to make sure you provided more than half of his support.
* His taxable income was less than 4,700 dollars (if social security is his only income, he would meet the requirements of this test since social security income alone is not taxable).

Let me know if there are additional questions or concerns.