Being disabled has no additional tax benefits for a dependent child under 19. When he turns 19 (24 if a full time student) being disabled allows you to classify him as a "Qualifying Child" instead of a standard dependent ("Qualifying relative").
Your child being on the autism spectrum does not necessarily mean he's disabled. No specific medical diagnosis constitutes disabled
to tax purposes.
“The term ‘disability’ means,
with respect to an individual –
(a) a physical or mental impairment that
substantially limits one or more of the major life activities of such individual;
(b) a record of such impairment; or
(c) being regarded as having such an
impairment.”
For the IRS, disabled means -
"an individual shall be
considered to be disabled if he is unable to engage in any substantial gainful
activity by reason of any medically determinable physical or mental impairment
which can be expected to result in death or to be of long-continued and
indefinite duration. An individual shall not be considered to be disabled
unless he furnishes proof of the existence thereof in such form and manner as
the Secretary may require. "
I believe the substance of
that paragraph is that it is your Doctor's decision
1.
He or she cannot engage in any
substantial gainful activity because of a physical or mental condition and
2.
A doctor determines the condition has
lasted or can be expected to last continuously for at least a year or can lead
to death.
