Here are the IRS qualifications to determine if a qualifying child is permanently and totally disabled. Both of the following must apply:
- He or she cannot engage in any substantial gainful activity because of a physical or mental condition and
- A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.
Additionally you will need to keep for your records, proof of permanent and total disability in the form of a letter from the child’s doctor, other healthcare provider or any social service program or agency verifying the child is permanently and totally disabled.
Here is a link with more details on the subject.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
