Taxpayer asks:
my son gets ssi payments he has autisim, adhd, and asburgers disorder he is 19 years old now can he still get earned income the h&r block said he dont get it anymore let me know
Taxgirl says:
To claim the EIC you must meet certain income and filing criteria. In addition, if you claim EIC with a qualifying child, your child must meet three tests. The three tests are:
- Relationship;
- Age; and
- Residency.
To meet the first test, the Relationship Test, a child must be your: natural child, legally adopted child, stepchild, foster child, or descendant of any of them (such as your grandchild) or the sibling, half sibling, step sibling, or descendant of any of them (for example, your niece or nephew).
To meet the second test, the Age Test, your child must be: under age 19 at the end of 2008, under age 24 at the end of 2008 and a student, or permanently and totally disabled at any time during 2008, regardless of age.
To meet the third test, the Residency Test, your child must have lived with you in the United States for more than half of 2008.
Assuming that you meet the other income and filing criteria, the problem likely does stem from your son’s age. I’m guessing, from your question, that your child turned 19 in 2008 as opposed to in 2009. If that is the case, he wouldn’t qualify under the Age Test.
This sounds a situation where some tax planning would benefit you. I would strongly suggest that you contact a tax professional who can look at your overall situation and make some recommendations as to the best plan moving forward. Good luck!
Like any good lawyer, I need to add a disclaimer: Unfortunately, it is impossible to give comprehensive tax advice over the internet, no matter how well researched or written. Before relying on any information given on this site, contact a tax professional to discuss your particular situation.
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{ 6 comments… read them below or add one }
If the taxpayers child is totally and permanently disabled, which autism may qualify, then the age test is met.
Right, so long as the child qualifies. However, the test for “totally and permanently disabled” is not insignificant. A diagnosis of autism, on its own, is not enough to qualify. Functioning autistics may be able to participate in “substantial gainful activity” – that threshold is one of two tests to meet the “totally and permanently disabled” criteria. This is why I strongly suggest that the taxpayer seek out professional advice.
The questioner said her child gets SSI, which has its own totally and permanently disabled requirement.
Jill,
The IRS is not required to follow the SSA’s determination for this purpose – in fact, the SSA may allow SSI even if you are employed. I have seen many a return for folks who received SSI or other disability benefits but were not considered disabled for tax purposes. Much like how you can be a resident for purposes of immigration but not taxation, each agency has its own criteria. Again, this is why I strongly urge seeking out professional advice in this matter.
In order to claim a child as a dependent there are 4 elements. The one misses in the above discussion is the support test. Assuming SSI is to the child under 19 or over 19 and sutdent less than 24, the question is does all of the ssi consider going to the support of the child. For low income families, the ssi may approach the income of the parent. If the total ssi is consider to go to the support of the child, then the parent could not claim the child as a dependent, eliminating child tax credit, additional child tax credit and EIC.
One additional comment, the child tax credit if only for children under the age of 17 at the end of tax year.