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Personal exemption for a disable adult.

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    Personal exemption for a disable adult.

    Starting to second guess myself. I say no to claiming, but not 100% sure. Have a couple who have a "disable foster adult", they legally care for, living with them. The disabled adult works in an adult workshop and earned around $3,000. So the earned income is not an issue. But the couple caring for the adult gets a 1099misc showing income for caring for that person. That 1099misc income is excluded under IRC131. The disabled person also gets SSI. So the question is, can the taxpayers claim the disabled adult ? I leaning towards no, since the monies (1099misc)they received would have to be used in the "support test" even if its not taxable. ?

    #2
    Originally posted by Twin Turbo Z View Post
    So the question is, can the taxpayers claim the disabled adult ? I leaning towards no, since the monies (1099misc)they received would have to be used in the "support test" even if its not taxable. ?
    Support is not based on income. If they didn't spend the 1099-MISC payments on support, then they don't count for support.

    And if the 1099-MISC money was spent on support, it would be support provided by the taxpayers, not the disable adult. The money is their property, not his.
    Last edited by Rapid Robert; 04-05-2018, 01:18 PM.
    "You said it, they'll never know the difference. Come on, we'll paint our way out!" - Moe Howard

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      #3
      Originally posted by Rapid Robert View Post
      Support is not based on income. If they didn't spend the 1099-MISC payments on support, then they don't count for support.

      And if the 1099-MISC money was spent on support, it would be support provided by the taxpayers, not the disable adult. The money is their property, not his.
      Guess I am confusing myself. The 1099misc is a per diem reimbursement for caring for this individual. So I see where that monies is the taxpayers to do with as they deem fit.
      Last edited by Twin Turbo Z; 04-05-2018, 04:08 PM.

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