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Level 1
June 7, 2019
Solved

Does a 504 plan qualify my child as disabled?

  • June 7, 2019
  • 1 reply
  • 5 views
My daughter has been on a 504 plan in school for several years now for mental health reasons. Does this qualify her as disabled for tax purposes?
Best answer by BillM223

The definition by the IRS for tax purposes is found in IRS Publication 17:

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

·         He or she can’t 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."

The doctor’s determination needs to be written, in case you ever need to provide it to the IRS.


1 reply

BillM223Answer
Level 15
June 7, 2019

The definition by the IRS for tax purposes is found in IRS Publication 17:

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

·         He or she can’t 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."

The doctor’s determination needs to be written, in case you ever need to provide it to the IRS.


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