# Eligible Dependent and Caregiver Amount



## TaxJunkie42 (Dec 8, 2011)

I have a theoretical question in regards to the two non-refundable tax credits in the title. A single mother with two children; a son who is under 18, and a daughter who is over 18 and is dependent on the parent due to a mental/physical disability. Would she be able to claim her son as an eligible dependent, and then claim the caregiver amount for her daughter? The reason I ask this is because ITA 118(4)(c) states that if a taxpayer is eligible for the eligible dependent credit for a particular individual, they cannot claim either the caregiver credit or the infirm dependent over 17 credit for that individual. ITA 118(4)(c) refers to "entitled to", so it doesn't matter if the eligible dependent credit is actually claimed or not.

I personally believe that she is able to claim her son as a dependent, and then claim the caregiver amount for her daughter as well. My reasoning is that while both of her children can be claimed as an eligible dependent, there is only one possible eligible dependent per household. Once she claims her son as an eligible dependent, she is no longer "entitled to" claim her daughter as an eligible dependent. Therefore, she is able to claim the caregiver amount for her daughter as she is over 18 and dependent on her due to a mental/physical disability.

All help with this question would be much appreciated.


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## OhGreatGuru (May 24, 2009)

TaxJunkie42 said:


> .. A single mother with two children; a son who is under 18, and a daughter who is over 18 and is dependent on the parent due to a mental/physical disability. Would she be able to claim her son as an eligible dependent, and then claim the caregiver amount for her daughter? The reason I ask this is because ITA 118(4)(c) states that if a taxpayer is eligible for the eligible dependent credit *for a particular individual*, they cannot claim either the caregiver credit or the infirm dependent over 17 credit* for that individual*. ITA 118(4)(c) refers to "entitled to", so it doesn't matter if the eligible dependent credit is actually claimed or not.
> 
> ..


She can't claim a deduction under both Lines 305 and 306 "for that individual". She also can't claim an amount on both Lines 306 and 315 for the same individual. But if her deduction under Line 305 (eligible dependent) is for the son, and under either 306 (infirm dependents 18 and older) or 315 (caregiver amount) is for the daughter, where's the problem?

T! Guide to Line 315:_ If anyone (including you) can claim this amount for a
dependant, no one can claim an amount on line 306 for that dependant. If anyone other than you claims an amount on line 305 for a dependant, you cannot claim an amount on line 315 for that dependant. For more information about different amounts you may be able to claim, see Guide RC4064, Medical and Disability-Related Information._

I think the distinction between 306 & 315 has been getting blurred with time as each is amended to be more inclusive, so there is a lot of overlap now. I haven't time to dig into the history of what the original distinction was. Line 305 is really for single parents, who can claim a credit similar to the spousal credit for an eligible dependent.

PS. If you follow through the steps on the Federal Workwsheet, repeating for each child, it should work out to the correct claim.


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## TaxJunkie42 (Dec 8, 2011)

Thanks for answering. This was a question I was debating with a professor of mine regarding an answer on an exam. The scenario was exactly as I described above, and she said that you can't claim both the eligible dependent and the caregiver amounts even though there are two dependents because the daughter is "entitled to" the eligible dependent amount, and therefore according to ITA 118(4)(c) the caregiver amount is not available.


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## OhGreatGuru (May 24, 2009)

_The reason I ask this is because ITA 118(4)(c) states that if a taxpayer is eligible for the eligible dependent credit *for a particular individual*, they cannot claim either the caregiver credit or the infirm dependent over 17 credit *for that individual*._

What part of "for that (particular) individual" didn't the professor understand?

I will admit there is a very slight ambiguity in the wording. It could be re-stated as "...they cannot claim either the caregiver credit *for that individual* or the infirm dependent over 17 credit *for that individual*." But that seems unnecesssarily repetitive.


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