BillM223
Expert Alumni

Deductions & credits

Opus is right that the definitions of disabled are different between SSDI and the Dependent Care Credit. 

 

 IRS Pub 503 (which is about the Dependent Care Credit) says the following: "You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who isn't able to care for himself or herself. " (emphasis mine).

 

The implication is that this credit is for expenses that you must pay to provide necessary care for someone, including your spouse.

 

In the case of a spouse who is "disabled" for SSDI purposes, "disabled" means you must not be able to engage in any substantial gainful activity (SGA) because of a medically determinable physical or mental impairment(s) that is either:

  • Expected to result in death.
  • Has lasted or is expected to last for a continuous period of at least 12 months.

Please see this Social Security Administration webpage to see what the definition of "gainful activity" is.

 

So, as Opus says, in the case of SSDI, disabled means that you can't work at a job (more or less) while disabled for purposes of the Dependent Care Credit means that your spouse can't even care for your child or dependent (much less themselves), hence you have to incur expenses for the care for your spouse. This is a much stricter definition.

 

The easiest way to show this is to show receipts for expense you incurred in providing care for your spouse; this would go a long way to showing that your spouse isn't able to care for himself or herself. A statement from a physician would help.

 

An alternative way to look at this is, if your spouse - even if collecting SSDI - is able to provide sufficient care for your dependent (whether or not he/she actually does), then you do not qualify for the credit.

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