The IRS definition of disability is as follows, applied to the child the same as to an adult:
Permanently and Totally Disabled
The definition of "permanently and totally disabled" for tax purposes is strict.
First, a doctor MUST certify that your condition has lasted, or is expected to last, for a year or more, or your condition is expected to lead to your death. Get the certification in writing and keep it with your permanent paperwork.
Second, you must be unable to "engage in any substantial gainful activity" because you are mentally or physically unable to do so. Your doctor will usually tell you what activities you can handle during your disability.
"Substantial gainful activity" is difficult to define. Here are some guidelines.
- If you hold down a job, are paid at least the minimum wage, and you work at the job regularly, your work is considered to be "gainful." However, your work isn't substantial unless it's productive work other people would receive pay for doing. For example, if you go to work for a trial period after a period of disability and your employer assigns you light, nonproductive work, you're not doing "substantial work."
- If you do volunteer work regularly and the work is of the type someone usually pays to have done, you are probably performing a "substantial gainful" activity and aren't permanently and totally disabled.
- If you hold down a job but work only when your mental or physical condition allows you to work, your work probably fails the "substantial" test, no matter what you're paid.
