Can I claim my adult disabled brother as a dependent even after he was denied disability benefits?

Thank you for the detailed response! The fact that IRS and SSA use different standards is really good to know. My brother definitely meets those other dependent tests - zero income, lived with me the entire year, and I'm providing well over half his support. Do you think I should get his doctor to write a specific letter stating his disability for tax purposes, or are the medical records alone sufficient? His pain management doctor has clearly documented that he can't work, but I'm wondering if I need something more official.

Medical records that clearly document his condition and limitations are a good start, but having a current doctor's statement specifically addressing his inability to work would strengthen your position significantly. Ask his doctor to include language that aligns with the IRS definition - noting that his condition prevents substantial gainful activity and is expected to last continuously for at least a year. Keep a record of all expenses you cover for him as well - housing, food, medical expenses, clothing, etc. This helps prove you're providing over half his support. Also maintain documentation of his living arrangements, showing he resides with you full-time.

How does this work exactly? Do you upload medical records to their site? I'm always nervous about sharing sensitive medical information online, especially with my son's disability documentation.

Seems interesting but do they actually have tax pros reviewing your stuff or is it just some AI thing? I've been burned before by "tax help" that was just generic advice I could've found on Google.

You upload the documents through their secure portal - they use the same encryption standards as banks. They don't store your documents permanently, and everything is processed in compliance with privacy laws. I was hesitant too, but their privacy policy convinced me it was safe. Their system combines AI analysis with review by tax professionals who specialize in disability tax issues. It's not just generic advice - they point out specific things in your documents that support your case and identify any gaps you need to fill. They saved me from making a serious mistake on how I was calculating support for my cousin.

Wait, is this for real? I thought it was impossible to get actual humans at the IRS these days. How does this service actually work? Do they have some special line or something?

Sounds too good to be true. I've spent HOURS on hold with the IRS and eventually get disconnected. Hard to believe any service could actually get you through to them, especially during tax season. What's the catch?

They use technology to navigate the IRS phone system and wait on hold for you. When they reach an agent, they call you and connect you directly. It's that simple. No special line or secret access - they're just doing the waiting part for you. The service is completely legitimate. I was skeptical too, but when they called me and I was suddenly talking to an actual IRS representative, I was amazed. They handle the entire frustrating process of getting through the phone tree and waiting on hold, which can take hours.

Thanks for mentioning this! I had no idea about the Credit for Other Dependents. $600 would definitely help offset some of his expenses. For the medical expenses, I'm definitely over that 7.5% threshold this year. Between his pain management appointments, physical therapy, and medications that aren't fully covered by insurance, I've spent around $14,000 out of pocket. Do you know if I need to itemize to claim those, or can I still take the standard deduction?

You have to itemize deductions to claim medical expenses, which means giving up the standard deduction. For 2025, the standard deduction is $13,850 for single filers and $27,700 for married filing jointly. You'd need enough total itemized deductions (medical expenses exceeding 7.5% of AGI, plus mortgage interest, state/local taxes up to $10,000, and charitable contributions) to exceed those amounts. With $14,000 in medical expenses, you'd first subtract 7.5% of your AGI. So if your AGI is $80,000, that's $6,000, meaning only $8,000 of your medical expenses would count toward itemizing. You'd need another $5,850 in deductions to make itemizing worthwhile as a single filer.

Does Form 2120 only apply if multiple people could qualify to claim the same dependent? Like if both the OP and their mother provide enough support that either could potentially claim the brother? Or is it needed whenever anyone else provides ANY support?

Form 2120 is specifically for situations where multiple people together provide more than half of someone's support, but no single person provides more than half. It's called a "multiple support agreement." In the OP's case, since they're providing 75% of their brother's support, they don't need Form 2120 because they already meet the "more than half support" test on their own. The form would only be necessary if, for example, the OP provided 40% of support, their mother provided 30%, and maybe another sibling provided 20% - then they could use Form 2120 to designate who gets to claim the dependent even though no single person provided over 50%. Since the OP is clearly providing the majority of support, they should be fine without it. Just keep good records of all the expenses you're covering!