There is not a tax credit for being a disabled child. There is no tax benefit for a disabled child if the child is a dependent under the age of 13. If age 13 or older and disabled you can use the Child and Dependent Care Credit if you have someone care for the child so that you can work.
If age 19 or older and disabled you can use the Qualifying Child rules to claim them as your dependent instead of the Qualifying Relative rules.
IRS definition for being disabled -
Permanently and totally disabled. Your child is permanently and totally disabled if both of the following apply.
• Your child 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.
From the Instructions for the Credit for the Elderly or the Disabled -
Who Can Take the Credit
The credit is based on your filing status, age, and income. If you are married and filing a joint return, it is also based on your spouse's age and income. You may be able to take this credit if either of the following applies.
1. You were age 65 or older at the end of 2023.
2. You were under age 65 at the end of 2023 and you meet all of the following.
a. You were permanently and totally disabled on the date you retired. If you retired before 1977, you must
have been permanently and totally disabled on January 1, 1976, or January 1, 1977.
b. You received taxable disability income for 2023.
c. On January 1, 2023, you hadn't reached mandatory retirement age (the age when your employer's retirement program would have required you to retire).
