dependent?

[introvert]

What is the name of your state (only U.S. law)? ME

I'm trying to figure out if my son is my dependent for tax purposes. He's 18 years old, still in high school fulltime, works parttime, lives with me. I know I can claim him if I pay for at least half of his support. He receives SSDI (until he graduates) because I'm disabled and receive SSDI. When determining support using the IRS worksheet, is his SSDI benefit considered his contribution or mine? Thanks

 

[davew128]

SSDI isn't counted for support unless its used.

 

[ecmst12]

What does that mean?

 

[davew128]

What does that mean?

Income isn't support. Money spent on a person is support.

 

[LdiJ]

What is the name of your state (only U.S. law)? ME

I'm trying to figure out if my son is my dependent for tax purposes. He's 18 years old, still in high school fulltime, works parttime, lives with me. I know I can claim him if I pay for at least half of his support. He receives SSDI (until he graduates) because I'm disabled and receive SSDI. When determining support using the IRS worksheet, is his SSDI benefit considered his contribution or mine? Thanks

It counts as your contribution, not his. However, if your only income is SSDI, you aren't going to pay tax or get a refund anyway.

 

[introvert]

It counts as your contribution, not his. However, if your only income is SSDI, you aren't going to pay tax or get a refund anyway.

Thank you for responding!
I've been trying to find work that I'm able to do, so I do have some earned income. So as far as taxes go, I'll qualify for the EIC as well as the PTC (I haven't been disabled long enough to qualify for medicare and I don't qualify for medicaid). My son will be required to file taxes based on his earned income. If his SSDI is counted as my contribution toward his support, then he is my dependent. Your answer definitely works for me....do you know where I can find a legal/tax code citation?

 

[LdiJ]

Thank you for responding!
I've been trying to find work that I'm able to do, so I do have some earned income. So as far as taxes go, I'll qualify for the EIC as well as the PTC (I haven't been disabled long enough to qualify for medicare and I don't qualify for medicaid). My son will be required to file taxes based on his earned income. If his SSDI is counted as my contribution toward his support, then he is my dependent. Your answer definitely works for me....do you know where I can find a legal/tax code citation?

There isn't one exact tax code citation that is going to give you that answer. The benefits your son is receiving are based on your earnings history and are considered to replace child support from the parent receiving SSDI. Therefore, they could not be considered to be your son's contribution, because he did nothing to make those benefits happen.

 

[introvert]

There isn't one exact tax code citation that is going to give you that answer. The benefits your son is receiving are based on your earnings history and are considered to replace child support from the parent receiving SSDI. Therefore, they could not be considered to be your son's contribution, because he did nothing to make those benefits happen.

That makes sense – thanks. Ok, so according to the worksheet, he’s my dependent. Does it matter that his AGI is greater than mine? His wages are about $12K; since he’s required to file, I will include his MAGI on my form 8962 for the PTC. I assume he’ll receive a 1099 from SSA; if so, his MAGI is also greater than mine (his wages plus SSDI exceed my SSDI plus wages minus a carry-over loss)…is he still my dependent?

 

[LdiJ]

That makes sense – thanks. Ok, so according to the worksheet, he’s my dependent. Does it matter that his AGI is greater than mine? His wages are about $12K; since he’s required to file, I will include his MAGI on my form 8962 for the PTC. I assume he’ll receive a 1099 from SSA; if so, his MAGI is also greater than mine (his wages plus SSDI exceed my SSDI plus wages minus a carry-over loss)…is he still my dependent?

I cannot answer you because that carry over loss throws a little bit of a spanner into the works. I have not had the opportunity to see what carry over losses do in this mix.

You are going to want to see a tax professional who can look at all of the numbers.

 

[davew128]

Your AGI and your child's AGI don't matter in this context as he is a FT HS student. What matters is that you provide more than 50% of his support. I'll pass on the 8962 question since the form isn't final yet and its a new law not fully implemented. I didn't vote for OR read the law.

 

[introvert]

I cannot answer you because that carry over loss throws a little bit of a spanner into the works. I have not had the opportunity to see what carry over losses do in this mix.

You are going to want to see a tax professional who can look at all of the numbers.

I appreciate your honesty – thank you. Just out of curiosity, how would you have answered my questions about his AGI and MAGI being greater than mine if you didn’t know about the carry-over loss?

 

[introvert]

Your AGI and your child's AGI don't matter in this context as he is a FT HS student. What matters is that you provide more than 50% of his support. I'll pass on the 8962 question since the form isn't final yet and its a new law not fully implemented. I didn't vote for OR read the law.

Thanks for your response.

 

[LdiJ]

I appreciate your honesty – thank you. Just out of curiosity, how would you have answered my questions about his AGI and MAGI being greater than mine if you didn’t know about the carry-over loss?

As Dave said, the whole ACA thing is so new that the forms aren't even final yet. Therefore I would still have some hesitation knowing that your question involved the ACA.

 

[introvert]

As Dave said, the whole ACA thing is so new that the forms aren't even final yet. Therefore I would still have some hesitation knowing that your question involved the ACA.

Fair enough – thank you. Would you like me to post again after I gather more info?
I’m very relieved it’s my year to claim my son…the ACA is going to be really complicated for divorced parents!

 

[LdiJ]

Fair enough – thank you. Would you like me to post again after I gather more info?
I’m very relieved it’s my year to claim my son…the ACA is going to be really complicated for divorced parents!

Yes, unfortunately is really is.