Do you have to be receiving SSDI to qualify as disabled?

[dmertz]

For the purpose of the exception to the penalty for early distributions from retirement accounts, the IRS says in Pub 590-B:

You are considered disabled if you can furnish proof that you can't do any substantial gainful activity because of your physical or mental condition. A physician must determine that your condition can be expected to result in death or to be of long, continued, and indefinite duration.

There is no requirement that you be receiving SSDI.  SSDI has a somewhat different definition of "disabled."

[xmasbaby0]

For disabled adults:

There is an extra amount added to your standard deduction if you are legally blind.   Your federal return does not provide any other credits or deductions for saying you are disabled, with one possible exception.  

There is a credit for the Elderly and Disabled which is so small that very few people benefit from it—-it has not been updated/increased by Congress for decades.

ELDERLY OR DISABLED CREDIT https://www.irs.gov/help/ita/do-i-qualify-for-the-credit-for-the-elderly-or-disabled

There are some states that provide various credits to elderly/disabled folks, so watch for that when you prepare your state return.   The states that I know of that have anything for elderly/disabled are AZ, CT, DE, IA, MO, ND, NJ, NY, VE.   There may be others.

[Opus 17]

You don't need the social security administration to have accepted that you are disabled, generally a doctor's certification that you are unable to perform gainful work will be enough.

The IRS definition of disabled is that you are unable to perform substantial gainful work, due to a condition that is permanent, or will last at least one year.   Gainful work is working for money.  If you can work a minimum wage job, that is usually taken a proof that you can perform gainful work, even if it is not the job you would prefer.  This means that some people with a medical disability are not disabled for tax purposes because they can still work.