The IRS has a precise definition for Permanent and Total Disability for the Credit for the Elderly or the Disabled in this IRS document:
What Is Permanent and Total Disability?
A person is permanently and totally disabled if both 1 and 2 below apply.
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He or she can't engage in any substantial gainful activity because of a physical or mental condition.
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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.
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