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Step 1
Check the qualifications that the Internal Revenue Service (IRS) has put in place for dependents. General qualifications include the following: you must provide 50 percent or more of the person's support, the person must have lived with you at least half of the year and the person must be a U.S. citizen. Find complete details on the IRS website, listed in the instructions for Schedule 1040 (see Resources below).
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Step 2
Make sure no one else is claiming this person on his tax return. The IRS cross checks by Social Security numbers and if the same number comes up as a dependent on two different tax returns, all parties will have to account for this. Not only is there a chance that the dependent may be disallowed, but one may also have to pay a fine.
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Step 3
Determine the income of the disabled adult you wish to claim as a dependent. The amount changes every year but dependents may only earn a very small amount of money, generally under $3,500. If your dependent adult makes more than the official figure for the year, you may not take her as a dependent and she must file her own income tax return.
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Step 4
Fill out the income tax return once you are certain the person is your dependent. After filling in your own name and spouse, if you have one, fill in the area for dependents. List the name of the qualifying disabled adult dependent as well as his Social Security number and choose his relationship to you.
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Step 5
Complete the tax return. At the end of the tax return, you may take standard or itemized deductions. The next section allows the dollar figure for dependents. This line advises you to take the number of dependents times the current dependent allowance and enter this figure on the line. This is where one receives credit for disabled adults and other dependents.
