[boop21197]

Okay, I wrote a Question about how should I file my taxes, and some of you said that I could file head of household and claim my son who lives with me cause he is mildly retared and get a SSI check. Okay now
Just out of I'm wondering I called the IRS, the lady on the phone said that I could file head of household, but if I claim my son, the IRS may come back later down the road and want to see proof about my son and his money,
Well I have the letter that says that he is mildly retared
I have the letter stateing that he gets SSI
But I have no records of recepits were his money has gone or went. So what do you do?
With his check he does help me pay some rent, just to teach him what and how too, I have some of his bank statements, so what do you do if the IRS wants to see proof.
My son has been getting SSI since 2005, when I was married at that time my husband then and me tired to claim him, since he was living was us, and the IRS said that we owed them back 1000 dollars cause we couldn't claim him as a dependent. So my husband had to send back the 1000. But that doesn't make any since, my husband claimed head of household and my son as a dependent. I don't understand,
I don't want to get into trouble with the IRS you know,
Last year I made 14,113 gross
My Fed was 1,390
My son's SSI was 7,476.00 for the year
He was 17 part of the year, his birthday was sept. 16, 2007 when he turned 18
Okay I see on the 1040 form were it says on line 20a social security benefits, is this were I put the info for his SSI or do I put it on line 21 under were it says other income and list what it is and how much?
I don't think I can file the child tax credit,

[MukatA]

To claim the child as dependent, there are two important requirements in this case:
1. The child must have lived with you for more than half of the year.
2. The child must not have provided more than half of his or her own support for the year.
That means you must spend on your child more than $7,476 (or $7,476 minus the amount saved by the child).

If the parents are divorced or separated, then only the custodial parent can claim the child, unless the custodial parent signs a statement to allow non-custodial parent to claim the child or there is a court order.

You should read IRS Publication 17: Chapter 4.

[AtlantaTaxExpert]

Agreed.

Your husband should not have filed HoH, because you were MARRIED at the time.

If you spend every dime of his SSI in his support, then perhaps you cannot claim him.

However, if you save a part of his SSI, you can probably show that you provide MORE than half of his support.

Given your circumstances, you need to get professional tax help to file.

[s_cianci]

If you are unmarried then head of household would be the way to go in your case. List the SSI income on line 20a. As long as you're honest about the income and the amount I really don't think the IRS is going to take time to demand any kind of proof or accounting as to how you've spent the SSI. Since your son lives with you and you support him, it's entirely appropriate that part of that income go for housing and other common living expenses (e.g. utilities) ; that's what it's supposed to be for.

[AtlantaTaxExpert]

She should NOT claim the SSI income. It is NOT her income; it is her son's.

That said, I DO agree that you should claim your son. By providing him room and board, you in all likelihood provide more than half of his support.

I strongly doubt that the IRS will dispute this fact.