Does a 504 plan qualify my child as disabled?

[traci-hunter-918]

My daughter has been on a 504 plan in school for several years now for mental health reasons. Does this qualify her as disabled for tax purposes?

[BMcCalpin · Accepted solution]

The definition by the IRS for tax purposes is found in IRS Publication 17:

"Permanently and totally disabled.   Your child is permanently and totally disabled if both of the following apply.

·         He or she can’t engage in any substantial gainful activity because of a physical or mental condition.

·         A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death."

The doctor’s determination needs to be written, in case you ever need to provide it to the IRS.