VictoriaD75
Employee Tax Expert

Deductions & credits

Per the IRS:

A person is permanently and totally disabled if both 1 and 2 below apply.

  1. He or she can't engage in any substantial gainful activity because of a physical or mental condition.

  2. A qualified physician determines that the condition has lasted or can be expected to last continuously for at least a year or can be expected to result in death.

IRS Instructions for Schedule R

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