Permanently and totally disabled

[gman]

I have a client who has a child that receives social security disability. The mother
said he is disabled. The child worked and made $5500.00. EIC says totally
disabled. Would the fact that the child is working have any effect on
claiming the child for Eic??
Child is 26

[Dennis V]

Totally and Permanently Disabled

For EIC, the child must be totally and permanently disabled. If the income is from a sheltered workshop, I think you could make a case that the child is still totally disabled. If it comes from a "regular" job, the child will have a difficult time meeting the totally disabled standard. That also means the income is >$3,200 and the mother won't be able to claim him as a dependent, because he fails the gross income test.

[BOB W]

Dennis.......

............. your right on the mark.... see how good you do in August....

[Jesse]

Question for anyone?

That also means the income is >$3,200 and the mother won't be able to claim him as a dependent, because he fails the gross income test.

But if the income >$3,200 but is from a sheltered workshop Mom can still take him as a dependent, correct?

[Jesse]

Anyone?

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Quote:
Originally Posted by Dennis V
"That also means the income is >$3,200 and the mother won't be able to claim him as a dependent, because he fails the gross income test."




But if the income >$3,200 but is from a sheltered workshop Mom can still take him as a dependent, correct?

[Dennis V]

Yes, if the income is from a "sheltered workshop" don't include it in gross income. A sheltered workshop is one run by a nonprofit organization for the purpose of training disabled persons.