dependent?

[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.

LdiJ, I really appreciate your help here. I’m not trying to argue; I’m trying to understand. I did as you suggested and consulted a tax professional. The response was, “SSDI is included on line 1 of the Worksheet for Determining Support (pub 501). Line 1 includes all income, earned and unearned. Although the SSDI benefit is because of your disability and based on your income, it is his income, paid to his social security number and deposited in his checking account”. Your position makes sense to me, but I can’t find anything in tax code to support it. How do I figure out which pro is correct (you or my consult)? You’re very kind to stay with me on this!

 

[LdiJ]

LdiJ, I really appreciate your help here. I’m not trying to argue; I’m trying to understand. I did as you suggested and consulted a tax professional. The response was, “SSDI is included on line 1 of the Worksheet for Determining Support (pub 501). Line 1 includes all income, earned and unearned. Although the SSDI benefit is because of your disability and based on your income, it is his income, paid to his social security number and deposited in his checking account”. Your position makes sense to me, but I can’t find anything in tax code to support it. How do I figure out which pro is correct (you or my consult)? You’re very kind to stay with me on this!

Go back and read through the entire section of the instructions (not just look at the worksheet). I think if you read through the section and read through all of the examples you will find that I am correct. Children's benefits from a parent's SSDI are not even considered to be SSDI benefits, they are considered to be SSI benefits (supplemental security benefits), which don't ever get reported on a tax return. I have been in this business for 30 years and never once have I seen the IRS attempt to claim that a child is not a parent's dependent because of disability benefits received from a parent's SS credits.

 

[davew128]

introvert, you're missing the point. Income for a dependent does not equate to support. Support is what was spent on the person. If the SSDI was deposited in the kids bank account and sat there, how much of it was spent on the kids support?

A: $0.

Since for a full time high school student there is no income test, the income is a non-factor (not withstanding its non-reportability even for THAT purpose).