child age 25 (in a wheelchair) and dependency ?

[BHoffman]

Isn't that what JIGGERS posted? Or reading this wrong?

Great minds think alike

[TAXNJ]

Isn't that what JIGGERS posted?

She cant be claimed on another return (over 24 and made over $4000). Only for EIC on herself.

Chris

Isn't that what JIGGERS posted? Or reading this wrong?

[spanel]

And she may qualify for EIC since she isn't claimed on another's return.

She cant be claimed on another return (over 24 and made over $4000). Only for EIC on herself.

Chris

[Jiggers]

And she may qualify for EIC since she isn't claimed on another's return.

[spanel]

Client has a 25yr old daughter who lives with her. She is in a wheelchair. So I looked up dependency and TTB page 3-13 says any age if permanently & totally disabled and see page 3-15. On that page it says a person is permanently and totally disabled if he or she CANNOT engage in any substantial gainful activity because of a physical or mental condition that a doctor has determined has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.

The 25yr old daughter does work and made more than $4,000. Mom (my client) has to take her to work. And also had the expenses of a Car chair for van $3850 and also having a contractor put in a wheel chair ramp at the home.

1st. Is the daughter a dependent? She works, so does that mean she is engaged in a substantial gainful activity?

Not a dependent because she made more than $4000.

2nd... Can the Mom claim any of the above expenses?

Not a dependent because she made more than $4000.

Yes she can claim the medical expenses. Full car chair & wheelchair ramp minus the value added to the home.

Chris

[TAXNJ]

Client has a 25yr old daughter who lives with her. She is in a wheelchair. So I looked up dependency and TTB page 3-13 says any age if permanently & totally disabled and see page 3-15. On that page it says a person is permanently and totally disabled if he or she CANNOT engage in any substantial gainful activity because of a physical or mental condition that a doctor has determined has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.

The 25yr old daughter does work and made more than $4,000. Mom (my client) has to take her to work. And also had the expenses of a Car chair for van $3850 and also having a contractor put in a wheel chair ramp at the home.

1st. Is the daughter a dependent? She works, so does that mean she is engaged in a substantial gainful activity?

2nd... Can the Mom claim any of the above expenses?

Sounds as if the person is working for pay or profit – think it shows substantial gainful activity.

Whereas you note, TTB 3-15 (which cross references IRS publications, etc) says “Permanently and totally disabled. A person is permanently and totally disabled if he or she cannot engage in any substantial gainful activity because of a physical or mental condition that a doctor has determined has lasted, or can be expected to last, continuously for at least a year or can be expected to lead to death”

Since there may be more information then what is in your post - suggest For your 2nd... Reference in TTB and IRS pubs and code - Medical expenses to see what may be applicable

[nwtaxlady]

Client has a 25yr old daughter who lives with her. She is in a wheelchair. So I looked up dependency and TTB page 3-13 says any age if permanently & totally disabled and see page 3-15. On that page it says a person is permanently and totally disabled if he or she CANNOT engage in any substantial gainful activity because of a physical or mental condition that a doctor has determined has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.

The 25yr old daughter does work and made more than $4,000. Mom (my client) has to take her to work. And also had the expenses of a Car chair for van $3850 and also having a contractor put in a wheel chair ramp at the home.

1st. Is the daughter a dependent? She works, so does that mean she is engaged in a substantial gainful activity?

2nd... Can the Mom claim any of the above expenses?