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  1. #1
    Join Date
    Jan 2012
    Location
    New York City
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    19

    Default Dependent Care Credit for a Child with Intellectual Disability and Autism Past Age 13

    My 16 year old daughter has a diagnosis of an intellectual disability and autism, which should allow me to deduct child care expenses for her so I can work.
    But nowhere on the form does it ask for a diagnosis, only age.

    Can I take this credit, and if so, how does the IRS know I am claiming it because she is disabled?
    I am afraid they will automatically deny this deduction because she is over 13.

  2. #2
    Join Date
    Nov 2014
    Location
    California
    Posts
    260

    Default Re: Dependent Care Credit for Child Over Age 13 with Intellectual Disability and Auti

    When you claim a dependent it asks if they are disabled, I would assume that is how the IRS would know, but I am not a tax professional I have a disabled child and this is my understanding.

  3. #3
    Join Date
    Oct 2014
    Posts
    8,238

    Default Re: Dependent Care Credit for Child Over Age 13 with Intellectual Disability and Auti

    Quote Quoting Who Knows?
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    Can I take this credit, and if so, how does the IRS know I am claiming it because she is disabled?
    I am afraid they will automatically deny this deduction because she is over 13.
    She is a qualifying person for the credit if she is:

    A person who is physically or mentally incapable of self-care, lived with you for more than half the year and either: (i) is your dependent; or (ii) could have been your dependent except that he or she is over the gross income limit or files a joint return, or you (or your spouse, if filing jointly) could have been claimed on another taxpayer’s 2014 return.

    An individual is physically or mentally incapable of self-care if, as a result of a physical or mental defect, the individual is incapable of caring for his or her hygiene or nutritional needs, or requires the full-time attention of another person for the individual's own safety or the safety of others.

    See the IRS Tax Topic 602 for more details on the credit.

    Nowhere on the 2014 Form 2441, which is used for the credit, does it ask for the age of the dependent. Nor does it ask for that on line 6 of Form 1040, which is the line where you put your information about dependents. The IRS will match the information with SSA, though, and will know the age of the dependents you claim. The IRS won’t “automatically deny” the credit. It might send you a letter at some point asking you to explain how the dependent qualifies for the credit, however. If you qualify for the credit, go ahead and take it.

  4. #4
    Join Date
    Oct 2006
    Posts
    16,474

    Default Re: Dependent Care Credit for Child Over Age 13 with Intellectual Disability and Auti

    Quote Quoting Taxing Matters
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    She is a qualifying person for the credit if she is:

    A person who is physically or mentally incapable of self-care, lived with you for more than half the year and either: (i) is your dependent; or (ii) could have been your dependent except that he or she is over the gross income limit or files a joint return, or you (or your spouse, if filing jointly) could have been claimed on another taxpayer’s 2014 return.

    An individual is physically or mentally incapable of self-care if, as a result of a physical or mental defect, the individual is incapable of caring for his or her hygiene or nutritional needs, or requires the full-time attention of another person for the individual's own safety or the safety of others.

    See the IRS Tax Topic 602 for more details on the credit.

    Nowhere on the 2014 Form 2441, which is used for the credit, does it ask for the age of the dependent. Nor does it ask for that on line 6 of Form 1040, which is the line where you put your information about dependents. The IRS will match the information with SSA, though, and will know the age of the dependents you claim. The IRS won’t “automatically deny” the credit. It might send you a letter at some point asking you to explain how the dependent qualifies for the credit, however. If you qualify for the credit, go ahead and take it.
    I agree with this advice but will add some technical information.

    If you are using software, either online software or installed software there will be a spot someone in the software (often in the area where you are entering the dependent) to indicate that the dependent is disabled.

  5. #5
    Join Date
    Jun 2006
    Location
    Massachusetts
    Posts
    24,521

    Default Re: Dependent Care Credit for Child Over Age 13 with Intellectual Disability and Auti

    The "age 13" limit is for dependent care FSA's.

  6. #6
    Join Date
    Oct 2014
    Posts
    8,238

    Default Re: Dependent Care Credit for Child Over Age 13 with Intellectual Disability and Auti

    Quote Quoting cbg
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    The "age 13" limit is for dependent care FSA's.
    It is also the age limit for the dependent in order for the taxpayer to qualify for the dependent care credit unless the dependent is disabled. See the Tax Topic 602 link I provided in my previous reply; it explains that.

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