How to Claim a Mentally Handicapped Child As a Dependent
There are no boxes to check or lines to fill in to indicate that your dependent is handicapped. They aren't on the Form 1040, 1040A or the 1040EZ. Your child's handicap, while not affecting the procedure for claiming them as a dependent, will affect certain aspects of your ability to claim them. You have to be aware of these aspects and familiar with how the IRS defines a disabled person before you claim them as your dependent.
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Instructions
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Read Internal Revenue Service Publication 501: Exemptions, Standard Deduction, and Filing Information: Page 12. There is a difference between claiming a dependent as a qualifying child and claiming a disabled child as a qualifying child. Typically a parent can claim a child who is either under the age of 19 at the end of the tax year or under age 24 and a full-time student. If your child is mentally handicapped, and considered permanently and totally disabled, the age limitation is dropped. The child however, must have lived with you for more than half the year, and not be filing a tax return for the year.
One of the changes made to the official IRS description of a Qualifying Child was the requirement that the child must be younger than you. The IRS did this because there were younger siblings claiming older siblings as dependents. If the individual is mentally handicapped, this requirement is waived.
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Read Internal Revenue Service Publication 503: Child and Dependent Care Expenses page 3. Here you will find the Internal Revenue Service definition of a dependent, "A dependent is a person, other than you or your spouse, for whom you can claim an exemption. To be your dependent, a person must be your qualifying child (or your qualifying relative.)"
Typically, you can claim a deduction for the expenses of caring for your dependent --- either your young child through daycare, or the expenses of caring for a spouse who cannot care for themselves. Once the child is too old for daycare, these expenses are not deductible. If the child, regardless of age, is mentally handicapped, the expenses for the day-to-day care are considered deductible.
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Gather all medical diagnoses of the child in question. You do this because the IRS definition of totally and permanently disabled may not cover the milder cases of mental handicaps. During tax preparation, make sure that a copy of the diagnoses are readily available to either mail a copy to the IRS with your return or be kept on file with your tax preparers.
According to the Internal Revenue Service, "You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death."
If the mentally handicapped child is capable of working even in a menial position, the IRS may not allow you to claim them as a dependent past the age of 19.
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