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If so, there may be income tax deductions, exemptions or credits available to you. Some of the available income tax benefits are unfamiliar even to tax preparers, and some of the favorable treatment options are available to people who provide care for other family members, as well.

Deducting your child as a dependent If your child is a minor and you provide at least half of his support, you can claim him as a dependent, which will give you a significant income tax exemption.

Of course, there can be special concerns if your child has significant income himself, or if you are divorced and the deduction rules were negotiated as part of your divorce, or if your child does not live with you.

Normally, though, the deduction for a minor child whether he has special needs or not is straightforward. When your child reaches age 19, however, the rules change for students, the rules change at age You may still be able to deduct him as a dependent — provided that a few requirements are met.

First, he must be permanently and totally disabled if he is receiving Supplemental Security Income or Social Security Disability benefits he has been determined to be disabled.

These rules apply to your child, biological or adopted. They also apply to your stepchild, foster child, grandchild, brother, sister, niece, nephew or a descendent of any of those people.

There is actually another way your child can and certain other relatives may qualify as your dependent, and it does not require a finding of permanent and total disability.

The Internal Revenue Service has an excellent publication listing the finer details of claiming a child or other relative as a dependent.

Exemptions, Standard Deduction and Filing Information. It is updated annually. What does it get you to claim a special needs child as a dependent?

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