Disabled Son

[laur4555]

Hi all,
I have a client that have a 36 year old son that is blind. Last year he was moved into an assisted living facility (He is in Florida, she is in Georgia). Because Medicare does not "cover" the full amount for him living there she has been paying close to $400 per month for living in addition covering some of his meds, etc. I am going to ask more questions about how she can be responsible which to me just does not make sense but I guess this would be a seperate issue outside of taxes. Maybe I can refer her to someone who is familar with this type of situation.

She asked what can she deduct related to him. I reviewed the rules and it would not fly as a dependent because he does not live with her.

Regarding the medical and assisted living costs, I could not find anything that could substantiate a deduction.

Any thoughts?

Laurie

[Gretel]

I agree with your conclusions. If she can not claim son as dependent neither can she claim medical expenses for him.

[BP.]

I reviewed the rules and it would not fly as a dependent because he does not live with her.

Any thoughts?

Review the dependency rules one more time. TTB p. 3-15, or Pub 17, pp 30-31: "Relatives who do not have to live with you" & "Support Test," to see how the rules fit your specifics. And TTB pp. 4-5 & 6 for "Whose medical expenses are deductible" to see if your situation fits there.

[Jade06]

Check the tax book page 3-18, right hand side, paragraphs one and eight. Special rules reguarding time spent at the home and special rules for the disabled.

Jade!!

[laur4555]

Son

Hi Jade,
Thanks. I looked at that area. Is this an exception if TP indicated it would be permanent that we can take him as a dependent?

Going through the dependency requirements, he does not qualify as a qualifying child. Under the qualifying relative, we meet everything except the support test which is very close. Not sure if his medical condition changes anything.

Any thoughts?

Laurie