Disabled for tax purposes is different than disabled for SSD purposes. There's no black-line dollar amount with the IRS. See this <a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p524/ar02.html">https://www.irs.gov/publications/p524/ar02.html</a>
Being disabled for IRS purposes only has a few relatively minor benefits. There is a small tax credit, and it affects your ability to claim the child and dependent care credit if you pay daycare expenses for your children under age 13.
You are disabled for IRS purposes if you are under retirement age and receiving TAXABLE disability pay. If you are not receiving taxable disability pay, then the IRS uses the substantial gainful employment test:
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•Permanent and total disability. You are permanently and totally disabled 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. See Physician's statement , later.
•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.
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Also note that, because the IRS follows its own rules, it is possible to be disabled for IRS purposes even if the social security administration has not approved you, and it is also possible to be disabled under the rules of the SSA or a private disability insurance policy and not be disabled on your 1040 tax return.
I don't mean to nitpick or disparage your condition. But the rules of the SSA are different from the rules of the IRS.
