My child is on an Individualized Education Program and i have a copy of his IEP from school does this count for a disabled child?

[bwa]

There is no specific list of diseases or conditions to determine if someone is disabled.

From the IRS:

"Permanently and totally disabled. Your child is permanently and totally disabled if both of the following apply.

• He or she cannot engage in any substantial gainful activity because of a physical or mental condition.
• A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death."

For a child's disability, if your child is under the age of 19 there is no tax reason to classify them as disabled unless they are 13 or older and attend daycare. The only purpose to claim that a child is disabled is to assist an individual to be a "qualifying child" if they don't already meet that criteria or to make daycare credits available past the age of 12.

This article in the AICPA’s Journal of Accountancy is one you may find interesting, It’s Potential income tax benefits for families with special needs children  at:  http://www.journalofaccountancy.com/issues/2013/jun/20137378.html