Maybe-maybe not since you must have a permanent and total disability for the exception.
You
have a permanent and total disability if you can't engage in any
substantial gainful activity because of your physical
or mental condition. A qualified physician
must certify that the condition has lasted or can be expected to last
continuously
for 12 months or more, or that the condition
can be expected to result in death.
Substantial gainful activity.
Substantial gainful activity is the
performance of significant duties over a reasonable period of time while
working
for pay or profit, or in work generally done
for pay or profit. Full-time work (or part-time work done at your
employer's
convenience) in a competitive work situation
for at least the minimum wage conclusively shows that you are able to
engage
in substantial gainful activity.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
