What is definition of disabled on fed return

[MargaretL · Accepted solution]

Per IRS definiton:  "You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. A qualified 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".

[piovet60]

I am on social security and private disability(age 59) due to rheumatoid and osteoarthritis. The conditions made it VERY difficult and painful to perform duties as a veterinarian and forced me to stop work in 12/2018. I am able to walk shorter distances and take care of myself, drive, cook, etc. My question is should I be able to claim myself disabled on either my IRS or State of Michigan taxes? I do not wish to cheat on my taxes, but also do not want to skip a deduction I am eligible for.

I gat approved for payments from 2 private companies that I held policies with, so I do have doctor's confirmation of my issues.

Thanks

[VictoriaD75]

Per the IRS:

A person is permanently and totally disabled if both 1 and 2 below apply.

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

2. A qualified physician determines that the condition has lasted or can be expected to last continuously for at least a year or can be expected to result in death.

IRS Instructions for Schedule R

[Ange7]

Do you know how to define 'substantial gainful activity' ? Thank you.

[DawnC]

Substantial gainful activity is generally work that brings in over a certain dollar amount per month. In 2021, that amount is $1,310 for non-blind disabled SSDI or SSI applicants, and $2,190 for blind SSDI applicants (the SGA limit doesn't apply to blind SSI applicants). If you are making more than that amount per month, the SSA presumes that you must not be disabled (in their words, that you "are able to engage in competitive employment").    

The question on the federal return is being asked to see if you qualify for the Elderly and Disabled Credit.  Very few taxpayers qualify for this credit.  For more information on the credit, see this link.      @Ange7