My daughter has type 1 diabetes and requires constant maintenance with diet and insulin delivery. does she qualify as disabled?

[HelenaC]

Please see item number 2 below.

To qualify for the Credit for the Elderly or the Disabled, she would have to file her own tax return and not be claimed as your dependent, in addition to meeting the requirements below:

1. age 65 or older at the end of 2016. or

2. under age 65 at the end of 2016 and all three of the following statements are true.

   a.She retired on permanent and total disability. 

   b. She received taxable disability income for 2016.

   c. On January 1, 2016, she had not reached mandatory retirement age.

You could get the standard deduction ($4,050) as a tax break for your child if you paid for more than half their support and they’re not claiming themselves on their own tax return. Age limits for claiming a child are waived if the child is disabled. 

Related information:

• ·         Who can I claim as my dependent?

[Kate7]

she is a my dependent and is 4 years old.

[HelenaC]

No, she does not qualify as disabled for tax purposes per IRS. As your dependent and qualifying child, she qualifies you to get better credits and deductions than the Credit for the Elderly or the Disabled.