I agree with you. This is far from perfect. After all of this I am still not able to have the dependent claim the amount that can be transferred. When completing the worksheet on the dependent’s return, it shows the taxpayer’s income is too high to get the Disability Tax Credit. So now I have a situation where the taxpayer does not have enough income to use the DTC but has too much income for the dependent to claim it. I cannot figure it out now. Something seems screwed up with this. It shouldn’t be this difficult.
