child age 25 (in a wheelchair) and dependency ?

[taxea]

The question that needs to be asked is where does she work? There is an exception for disabled that work for a specific agency and there is research for this that can be found. It would allow the mother to take her as a dependent. Is there a doctor's form filed? If not get one.

[TAXNJ]

ANSWER you found. What and where do you based that ?

Yes. Mother can claim her daughter even if she made more than 4,000. As long as the daughter does not provided over half of her own support.

What and where do you base that claim? Original Poster & other reply posters research has not found a reference that supports that claim.

Will you provide specifically your findings to share.

[TAXNJ]

Answer you found it also

The question that needs to be asked is where does she work? There is an exception for disabled that work for a specific agency and there is research for this that can be found. It would allow the mother to take her as a dependent. Is there a doctor's form filed? If not get one.

You found the answer and will you share the specifics. Never heard that before and sure many would need such information that you say "There is an exception for disabled that work for a specific agency and there is research". Since you found such information will you share your finding for such an exception.

[Burke]

To qualify as a disabled (to qualify as a Qualifying Child), the rule isn't that the person can't have Gainful Activity. The rule is that the person can't have SUBSTANTIAL Gainful Activity. Having over $4000 of income doesn't necessarily mean it is "substantial gainful activity".

Although the IRS has their own viewpoints, a person needs to earn over $1090 per MONTH (over $13,000 per year) before the Social Security Administration views it as a "Substantial Gainful Activity" (see link). In my opinion, unless there is evidence that the IRS views it differently, I would go with the Social Security Administration's definition of Substantial Gainful Activity.

https://www.ssa.gov/oact/cola/sga.html

https://www.ssa.gov/redbook/eng/defi...lity.htm#&a0=0

This is very interesting. Has there been a Tax Court ruling or CCA on this that can be found? I would think the IRS would certainly stick with their rule about income unless overruled by something.

[Rapid Robert]

Wow, some people really like to insert wording in the laws and regs that isn't there. The law doesn't say anything about what a person actually earned, it's whether they COULD engage in substantial activity. Since when does being in a wheelchair prevent someone from working full time? Haven't we all paid millions and billions of dollars (public and private) under ADA regs precisely to make it possible for people in wheelchairs to travel to and from work?

[TaxGuyBill]

This is very interesting. Has there been a Tax Court ruling or CCA on this that can be found? I would think the IRS would certainly stick with their rule about income unless overruled by something.

Are you referring to the part the the kid can be a Qualifying Child? That is right in the Code: §152(c)(3). A Qualifying Child does not have in income limit.

https://www.law.cornell.edu/uscode/text/26/152#c_3

https://www.irs.gov/publications/p501/ar02.html#en_US_2015_publink1000220890

A further clarification in my statement would be that the IRS viewpoints of "substantial gainful activity" MIGHT be different than the SSA's definition. Unless I found something that indicates the IRS viewpoint IS different (such as Tax Court cases or CCA), I would go with the SSA's criteria.

Wow, some people really like to insert wording in the laws and regs that isn't there. The law doesn't say anything about what a person actually earned, it's whether they COULD engage in substantial activity. Since when does being in a wheelchair prevent someone from working full time? Haven't we all paid millions and billions of dollars (public and private) under ADA regs precisely to make it possible for people in wheelchairs to travel to and from work?

Yes, but we don't know anything else about the situation. Maybe $4000-$5000 of income is all this kid would be able to do. The fact that the Mom drives the Kid to work might indicate that there is more involved. The OP, client, and perhaps a Medical professional would need to make that determination.

[dan doshan]

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?

Might depend on how much she made and just how disabled she is. However, based on the post, if I was doing the return, I would consider the child a qualifying child of Mom. It seems reasonable clear to me, again based on the information provided in the post.