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Does receipt of SSI equate to the legal IRS definition of "disabled"...no one gets SSI without having a disability.
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Yes, if a person gets SSI disability the IRS agrees they are a disabled person.
The qualifications are listed in IRS Publication 524
Permanent and total disability. You have a permanent and total disability if you cannot engage in any substantial gainful activity because of your physical or mental condition. A 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.
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