No, the label applies to those not able to work which won't apply to your minor-aged dependent. For federal tax purposes in 2026, an individual is generally considered permanently and totally disabled if they meet a specific definition involving their ability to work and the duration of their condition. The IRS generally requires a physician's statement certifying the disability.
The individual must be unable to work or engage in any substantial gainful activity (SGA) due to a physical or mental condition. And a qualified physician must certify that the condition:
- Has lasted continuously for at least 12 months.
- Is expected to last continuously for at least 12 months.
- Or is expected to result in death
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