Are you saying that your Son's disability award precludes you from claiming your Son as a dependent? As such, you can file an amendment to correct any errors resulting from a prior year tax return. You can voluntary file an amendment and the IRS may even not charge you any penalties related to the disallowance of claiming your Son as a dependent.
But, I would check with the CPA to ensure that your Son's disability award does indeed preclude him from being considered your dependent. You still have the support test that may allow you to claim him based on the fact that your support may exceed his award, definitely worth checking with your CPA. |