If your child is age 13 and has no income, she may qualify as a dependent, but not a disabled dependent unless she meets certain requirements.
Per Arkansas, to qualify as a disabled
dependent, she has to be your dependent who is
either developmentally disabled or totally and permanently disabled.
For dependency requirements-
http://www.dfa.arkansas.gov/offices/incomeTax/individual/Documents/104-DependentsDefined.pdf
For developmentally disabled-
http://www.dfa.arkansas.gov/offices/incomeTax/individual/Documents/AR1000RC5_2010.pdf
For totally and permanently disabled-
According to Arkansas, a person
is totally and permanently disabled, for tax purposes, if he or she is unable
to engage in any substantial gainful activity because of a physical or mental
condition. The disability must be certified by a medical professional,
such as a licensed psychologist, medical doctor, or licensed psychological
examiner. The condition must be such that it is expected to last for
at least 12 months or is expected to result in death. The medical professional
must use acceptable clinical or laboratory diagnostic techniques to make the
diagnosis.
