ToddL99
Expert Alumni

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Unfortunately, no. A diagnosis ofType 1 diabetes would not qualify as a disability for tax purposes.

 

The qualifications are listed in IRS Publication 524 Credit for the Elderly or the Disabled, page 4:

Permanent and total disability. You have a permanent and total disability if you cannot engage in any substantial gainful activity because of your physical or mental condition. A 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.

Substantial gainful activity isn't work you do to take care of yourself or your home. It isn't unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. However, doing this kind of work may show that you are able to engage in substantial gainful activity.

The fact that you haven't worked for some time isn't, of itself, conclusive evidence that you can't engage in substantial gainful activity.