Based on her disability status, can Jeremy and Joan's daughter Jessica be claimed as a dependent?

To determine if Jessica can be claimed as a dependent based on her disability status, it is essential to understand the criteria for claiming a dependent on tax returns. Generally, a qualifying child can be claimed as a dependent if they meet certain requirements such as relationship, age, residency, and support tests.

In the case of disabled children, the age requirement may differ from that of non-disabled children. A qualifying child can be of any age if they are permanently and totally disabled. This means that as long as Jessica is permanently disabled and her parents meet other requirements, she can be claimed as a dependent, regardless of her age.

The correct answer recognizes that Jessica fulfills the criteria to be claimed as a dependent due to her disability status, highlighting the special consideration given to individuals who are permanently and totally disabled in tax law. This consideration underscores the importance of understanding how disability affects dependency status, ensuring families can benefit from available tax credits and deductions.