There
is essentially no special credit* or deduction for being disabled. The
primary tax effect of disability is to allow an adult child to qualify
as a "qualifying child" dependent past age 18 (23 if a full time
student).
*There is a credit for the elderly or disabled (you
don't have to be both). But because it has not been adjusted for
inflation since 1983, very very few people qualify. It is not a
refundable credit. That is, you must have a tax liability to offset to
get the credit. Very few people, with that little income have an actual
tax to offset.
