Claiming disabled has no tax benefit for a relative that does not physically live with you and does not change the taxable income requirement. The only tax benefit for a disabled relative is the ability to claim certain dependent care deductions it the care was necessary so that you could work and possibly claim EIC credit if you are low income. (Both of which require that the dependent physically lived with you.)
The IRS definition of disabled is:
You have a permanent and total disability if you can't engage in any substantial gainful activity because of your physical or mental condition. A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death.
Substantial gainful activity.
Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
