My son is an adult and is in an facility for the mentally disabled. I provide for all of his expenses including clothes, cost of meals and the facility. Can I claim him as my dependent on federal tax return? I maintain my home and he has his own room when he comes to visit. Due to mental capacity he is in facility. Can anyone help?
2007-11-28 04:37:40 · 4 answers · asked by Anonymous in Business & Finance ➔ Taxes ➔ United States
From your information, as long as your son does not have income subject to tax of $3,400 or more, then you would be able to claim him as a dependent. However, since he does not live with you for more than half the year, you would claim him as a qualifying relative rather than qualifying child. His dependency exemption does not qualify you to file as Head of Household, since his primary residence is the facility.
However, the entire cost of his care at the facility that you pay without reimbursement, including lodging and meals, appears to be deductible as a medical expense on Schedule A. Normally lodging and meals would not be deductible as a medical expense, unless those expenses cannot be separated from the total cost of care, and it is medically necessary that the person stay at the facility.
Even if your son has taxable income which disqualifies him as your dependent, you would still be able to take the medical deductions, since the gross income test does not apply for medical deductions when a person otherwise qualifies as your dependent.
2007-11-28 05:19:02 · answer #1 · answered by ninasgramma 7 · 1⤊ 0⤋
I'm sure that you are legally his guardian, which therefore, given his condition still makes him a dependent. He can not provide for himself, therefore someone has to take care of him, which gives you every right to claim him on your tax status.
As an example (but by far not comparison to mentally ill) my brother is a legal adult, and maintains residence at my parents home, however he is 6 hours away in school. Seeing as how they still provide for him and he is dependent due to student status, they can and do still claim him.
To be completely sure you can always check the IRS website.
2007-11-28 12:53:02 · answer #2 · answered by A P 3 · 0⤊ 0⤋
If you paid over half of his total support for the year, you can claim him as a dependent even though he doesn't live with you since he is your son.
2007-11-28 12:53:43 · answer #3 · answered by Judy 7 · 1⤊ 0⤋
As long as you are providing for him, I can't see why not. Ask them at an H&R block or some other place like that.
2007-11-28 12:45:55 · answer #4 · answered by Anonymous · 0⤊ 0⤋