Mental Handicap living in group home

[bekzm]

A client who has a son that is mentally handicap child that lives in a group home and they get him on weekends or whenever. He has earnings of $2900 from a sheltered workshop and is receiving social security. The father is retired getting his pension and the wife is
self employed. Don't really have trouble claiming the child but the problem is saying he lives with them for the earned income credit. I thought I read at one time - course it is April - that if they are mentally hanidcap and living in a group home - you can still claim them for the eic purpose. So does anyone have someone that has a son that is 38 and is claiming them for a dependent and the eic purpose.

[erchess]

Hmmmm

Can you make the case that the group home deal is a temporary absence similar to being away at college? And if so is the parent maintaining the child's room the way it was when the child lived at home? If the child's room now looks like a sewing room or a normal guest bedroom I would say you're out of luck but it it looks like the child still lives there then in my opinion you have a case. Just make sure the parent knows that they are taking a fairly assertive position and could get over ruled in an examination.

You might consult these citations: Hein v. Commissioner, 28 T.C. 826 (1957); Rev. Rul. 66-28, 1966-1 C.B. 31. They are old but apparently still the latest guidance on temporary absences.

[bekzm]

Thanks

I have talked to them - they have him quit often. Just more relaxed and comfortable at the shelter home due to both of the parents worked for so long and now that they are retired - very hard to take that away from them so as not to upset them in his environment.

[Gretel]

You might run up against support issues depending on amount of SS and who is paying for group home.