How to Claim a Disabled Adult As a Dependent on a Tax Return
If you care for and financially support a disabled adult, you may be entitled to claim the person as a dependent on your federal income tax return. The Internal Revenue Service requires that several tests be met to be eligible to claim the dependent. If you meet the tests, you may deduct an exemption for the person from your taxable income. In addition, if you pay for dependent care services for the disabled adult so that you can work, you may be eligible to claim a credit for a portion of your cost for the services.
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Instructions
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Verify that the dependent meets the “Member of Household” or “Qualifying Relative” test. Review the IRS requirements that the disabled adult you wish to claim either live with you as a member of the household or is your adult child, parent, niece, nephew, sibling, aunt or uncle. Relatives you acquire through marriage, such as step-parents, step-siblings and in-laws are included in the qualifying relative test; death and divorce do not nullify your qualified relative status for the purpose of this test. Be aware that qualifying relatives don’t have to live with you as a member of the household to be claimed as a dependent, provided other tests are met.
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Verify your dependent meets the gross income test by determining whether the disabled adult earns less than the amount the IRS allows for the dependency exemption in the year you wish to claim the dependent. Exemption amounts change each year, but as of the date of publication, the gross income test is met when a dependent earns less than $3,650 during the year. Income earned by a disabled adult at a sheltered workshop -- a non-profit organization that teaches life skills to disabled adults -- is excluded from the gross income calculation.
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Verify you meet the support test by determining whether you provide more than half of the disabled adult’s financial support during the year you wish to claim him as a dependent. In general, the amount you pay to support the dependent must equal more than the dependent earns during the year.
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Obtain IRS Form 1040 for the tax year you claim the dependent. Forms are available on the irs.gov website.
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Provide the disabled adult’s name, Social Security number and relationship to you on line 6c of Form 1040. Include the dependent in the box labeled “Dependents on 6c Not Entered Above,” located to the right of line 6 of Form 1040. The exemption amount for the dependent is calculated and claimed on line 42.
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