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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?
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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