Disabled adult child not covered under Additional Child Tax Credit (ACTC) ?

[AndrewMartin]

So I am confused. The Child Tax Credit allows for an adult child with a permanent disability but the ACTC refundable credit does not? My client got the CTC to bring her tax liability down to zero. But nothing for the refundable ACTC.

[dtlee]

So I am confused. The Child Tax Credit allows for an adult child with a permanent disability.

Do you have a cite for this first part? This is the first I am hearing of this. My understanding is that a disabled adult child could still be a Qualifying Child but not that this individual is automatically deemed 16 years old (or younger).

Thanks.

[ATSMAN]

Disabled adult child may qualify for the $500 non refundable credit if:

You are providing at least half of your dependent’s support for the year. Your dependent only earned less than $4150.

[spanel]

So I am confused. The Child Tax Credit allows for an adult child with a permanent disability but the ACTC refundable credit does not?

Yes a cite would be nice.

Otherwise, no Child Tax Credit or Additional CTC for anyone for ANY Reason once they turn 17.

Chris

[TaxGuyBill]

I think you may be mixing up that a disabled person can be a "Qualifying Child" rather than a "Qualifying Relative" (which makes it easier to qualify as a dependent).

But if they are a Qualifying Child, that does not mean the 17+ year old dependent qualifies for the Child Tax Credit.

[terryats]

Check the Tax Book page 11-7

[TAXNJ]

Yes a cite would be nice.

Otherwise, no Child Tax Credit or Additional CTC for anyone for ANY Reason once they turn 17.

Chris

Where is your "cite" for your reply "Otherwise, no Child Tax Credit or Additional CTC for anyone for ANY Reason once they turn 17." ?

[spanel]

TTB page 11-7

Qualifying child

3)was under age 17 at the end of the year

Chris

[AndrewMartin]

My client got the CTC to bring her tax liability down to zero. But nothing for the refundable ACTC.

[TaxGuyBill]

My client got the CTC to bring her tax liability down to zero. But nothing for the refundable ACTC.

Was it the $500 non-refundable credit for 'other' dependents that don't qualify for the $2000 credit?

[AndrewMartin]

TTB 11-7

Disabled child.

The definition of qualifying child for purposes of the CTC is the same as a qualifying child for purposes of the dependency exemption. However, an additional requirement for the CTC is the child must be under age 17. An exception to the age test exists for the dependency exemption if the child is permanently and totally disabled. That exception does not apply for purposes of the CTC, meaning a child must be under age 17 regardless of any disability.

So I guess my client was getting the Other Dependent credit which lowered her tax liability from $300 to $0 ?

[Burke]

Yes. It appears that is what happened. That would show up on line 12 of the Form 1040. Check your worksheet for that line and it should show "other dependents not under age 17."