Terry53029
Level 15
Level 15
‎11-06-2022 03:46 PM

From the 2441 instructions: I put number 2 in bold.

Qualifying Person(s)

A qualifying person is any of the following.

  1. A qualifying child under age 13 whom you can claim as a dependent. If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13.

  2. Your disabled spouse who wasn't physically or mentally able to care for himself or herself.

  3. Any disabled person who wasn't physically or mentally able to care for himself or herself whom you can claim as a dependent or could claim as a dependent except:

    1. The disabled person had gross income of $4,300 or more,

    2. The disabled person filed a joint return, or

    3. You (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2021 return.