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Subject Author Date
Is it possible to deduct my son's disability? Rod 11-18-2006
Posted by Rod on November 26, 2006, 10:54 am
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>>> We have a 23 year old son, who has recently been diagnosed
>>> with Asperger's Disorder, which is a form of higher
>>> functioning autism. There is a possibility that he will not
>>> be able to ever hold down a job, or at best just have menial
>>> jobs. To date he hasn't ever been able to hold a job, and
>>> I've been saddled with continuing to support him. This is
>>> quite a financial burden!

>> [snip]

>>> What I want to know is if there is any provision in federal
>>> income tax law that will allow me to take a deduction, or
>>> something like that, to help me with the burden of
>>> continuing to support my son?

>> If he is unable to work you will probably be able to claim him
>> as a dependent, in spite of his age. Get IRS Publication 501
>> and read the section on Exemptions for Dependents. (The 2006
>> edition isn't out yet, but the rules are the same as for 2005,
>> except that the gross income limit will be $3300 for 2006 and
>> $3400 for 2007.) He will probably meet the requirements as
>> either a "qualifying child" or a "qualifying relative." If you
>> can claim him as a dependent, then you can also include his
>> medical expenses in determining whether you have enough medical
>> expenses (over 7.5% of your AGI) to get a medical expense
>> deduction.

> Actually, the Gross Income Test is disregarded when
> determining if he is your dependent for medical purposes.

Art,

What did you mean by, "Actually, the Gross Income Test is
disregarded when determining if he is your dependent for
medical purposes"?

Rod

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Posted by Arthur Kamlet on November 26, 2006, 11:58 am
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 .....

>> Actually, the Gross Income Test is disregarded when
>> determining if he is your dependent for medical purposes.

> What did you mean by, "Actually, the Gross Income Test is
> disregarded when determining if he is your dependent for
> medical purposes"?

If you provide more than half his support, and met the other
tests, then his gross income is ignored for purposes of
deducting medical costs you paid for him.

See IRS Publication 502.

__
Art Kamlet ArtKamlet @ AOL.com Columbus OH K2PZH

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<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
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Posted by Victor Roberts on November 26, 2006, 12:37 pm
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> What did you mean by, "Actually, the Gross Income Test is
> disregarded when determining if he is your dependent for
> medical purposes"?

The requirements for deducting medical expenses for a child
or relative are less restrictive than those for declaring a
child a "full" dependent on your Federal tax return. See
pages 3 and 4 of Publication 502. Your son would seem to
qualify as Qualifying Child this year, and will qualify as a
Qualifying Dependent once he reaches 24 years old.

There is a slightly different set of requirements that have
to be met in order claim a Federal Exemption for your son as
a Dependent, that is, in order to be able to list him as a
Dependent on Line 6c of Form 1040. These are listed on page
19 of the Instructions for Form 1040 or in Table 5 on page
10 of Publication 501. If your son is totally disabled and
you provide more than half his support he should be a
Qualifying Child independent of his age. However, if he
does not meet the Totally Disabled test, then he may qualify
as a Qualifying Relative but here that is an Income Test,
$2300 per year in 2005, that does not exist in the Medical
Deduction requirement.

Note that if your son qualifies as a Dependent under the
rules of Publication 501, his medical expenses are
automatically included. The medical deduction tests given
in Publication 502 are for people who do not qualify as a
Dependent under the rules in Publication 501.

All his seems more complicated than it really is, perhaps
because I discussed the rules for medical-only deductions
before I discussed the rules for

--
Vic Roberts
Replace xxx with vdr in e-mail address.

<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>

Posted by Victor Roberts on November 28, 2006, 1:03 am
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> All his seems more complicated than it really is, perhaps
> because I discussed the rules for medical-only deductions
> before I discussed the rules for

And, its also more complicated because I apparently didn't
finish this sentence,

I meant to say:

All his seems more complicated than it really is, perhaps
because I discussed the rules for medical-only deductions
before I discussed the rules for normal dependents.

--
Vic Roberts
Replace xxx with vdr in e-mail address.

<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>

Posted by Missy on November 20, 2006, 10:48 pm
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Rod wrote:

> We have a 23 year old son, who has recently been diagnosed
> with Asperger's Disorder, which is a form of higher
> functioning autism. There is a possibility that he will not
> be able to ever hold down a job, or at best just have menial
> jobs. To date he hasn't ever been able to hold a job, and
> I've been saddled with continuing to support him. This is
> quite a financial burden!
>
> Anyway, as I've said we've only recently (within the last
> month) actually gotten a clinical diagnosis of Asperger's.
> We've wondered for a long time why he is so different and
> why he has so socially awkward, but we didn't even know
> about Asperger's Disorder until 18 months ago, and because
> my son is in his early 20's, getting anyone qualified to
> diagnose someone his age is very hard. His diagnosis does
> suggest that he may be incapable of ever having a career, or
> in any other way being able to support himself.
>
> What I want to know is if there is any provision in federal
> income tax law that will allow me to take a deduction, or
> something like that, to help me with the burden of
> continuing to support my son?

Since we have two mentally handicapped adult children I do
know a little about your problem. He may be eligible for
SSI and/or Social Security. I recommend that you talk to
your local Social Security Administration office and see if
he qualifies. If he does, then you will have to see if you
supported him or his SSI/SS did.

Missy Doyle

<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>

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