Mom 80, Has Son (42) Who Lives With Her

[zeros]

Mom receives social security and IRA distributions (30,453). Son lived with her all year and collects social security of $17,034 (disability). Can Mom claim HOH and son?

[solomon]

Mom receives social security and IRA distributions (30,453). Son lived with her all year and collects social security of $17,034 (disability). Can Mom claim HOH and son?

For a QR, the gross income test is met - does she provide more than half of his support - unless he saves much of his SS, it doesn't seem so.

[veritas]

Is the son

totally and permanently disabled?

If so he may qualify as a Qualified child.

The test for support would be... does the child provide over half his support?

Most likely he does.

[Black Bart]

Support?

As Veritas asks, is the disability SS for total and permanent disability?

Even if it is, which would give you a shot at Qualified Child, the kid (so to speak) still PROBABLY DID PROVIDE over half his own support which would kill it. Given his $17K ($1,420 per month) SS and even considering upper echelons of average local rental rates and him eating like a horse, it's unlikely mom or anybody else could/would be considered to be throwing in their required more than half support of $1,421 per month.

I agree with the rest -- I think he's getting too much SS for you to claim dependency and thereby HOH. I know these are hard cases to turn down because they're judgment calls and clients can usually find somebody who will do it -- odds are they won't be called on it, thereby making you look bad (I've got one right now that I'm wrestling with my common sense/conscience over).

[S T]

Last two years

I have had a similar situation, although not claiming HOH - just trying to claim the Adult Child as a dependent.

When we did the support test, we could not meet the requirements of the Adult Dependent Child living at Home receiving the SS disability payments. Thereby disqualified for dependency as the SS benefits Adult Child was receiving went to greater than 50% of his support.

Sandy

[Gary2]

As Veritas asks, is the disability SS for total and permanent disability?

Isn't total and permanent disability the usual standard for Social Security to provide payments at this age (ignoring survivor and dependent benefits)?