However, it's crucial to understand that "permanently and totally disabled" has a specific IRS meaning. It doesn't simply mean they have a disability; it means their disability prevents them from engaging in any substantial gainful activity. The IRS will look at medical evidence to verify this.
To claim them as a dependent, you must meet ALL the following requirements:
* Relationship: The 20-year-old must be your qualifying child or qualifying relative. The relationship test is usually easily met if they are your child.
* Residency: They must have lived with you for more than half the year.
* Support: You must have provided more than half of their support.
* Gross Income: Their gross income must be less than $4,700 in 2023 (this amount may change yearly, so consult the most current IRS guidelines).
* Disability: They must be permanently and totally disabled. This requires substantial documentation from a physician or other qualified medical professional.
If you're unsure if your child meets these requirements, consult a tax professional or the IRS website for the most up-to-date information and forms. They can help determine your eligibility and guide you through the necessary documentation.