No. There is no direct deduction for purchasing a vehicle for your disabled daughter.
As you mentioned, the money paid for her car would go toward her support in your claim for her dependency. Her payments from SSA disability are not taxable. She, therefore, could be considered a dependent if the following requirements are met:
The 5 tests that will qualify a child as a dependent are:
· Relationship: Must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grand or nephew).
· Residence: Must have the same residence for more than half the year.
· Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
· Support: Must not have provided more than half of their own support during the year.
· Joint Support: The child cannot file a joint return for the year.
If you have any other details regarding this question, please feel free to post them in the comment section.
