Page 78 - Dependents for Individuals
P. 78
Member of household or relationship test
Disabled dependent working at sheltered workshop.
Dependent working at sheltered workshop. For
purposes of the gross income test, the gross
income of an individual who is permanently and
totally disabled at any time during the year doesn't
include income for services the individual performs
at a sheltered workshop.
The availability of medical care at the workshop
must be the main reason for the individual's
presence there
Also, the income must come solely from
activities at the workshop that are incident to
this medical care. A “sheltered workshop” is a
school that:
• Provides special instruction or training designed
to alleviate the disability of the individual; and
• Is operated by certain tax-exempt organizations,
or by a state, a U.S. possession, a political
subdivision of a state or possession, the United
States, or the District of Columbia.
Permanently and totally disabled has the same
meaning here as under Qualifying Child, earlier
/!\ To meet this test, a person's gross income
for the year must be less than $4,300. /!\
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