Who is "disabled" for tax purposes?

[jpb270]

The explanation is

"This is someone with a doctor's certification that says the person's disabling condition has lasted, or will last, at least a year or the rest of their life."

My question is: for Federal and State (Georgia) what doctor certificate is needed, does it have a name or is it just a letter stating the disability?

My wife does not qualify for SSDI bc she has not worked for many years prior to her disability, so we don't get any income, she is just unable to work.

[KathrynG3 · Accepted solution]

For the federal return, IRS Schedule R Instructions, page 2: What is permanent and total disability? These instructions include a physician's statement on page 4 that a doctor can use to certify the disability.

For Georgia, the person must be determined as disabled by the Social Security Administration per Georgia Regulation 560-7-8-.43

To determine if your wife would qualify for disability according to Social Security, see this SSA.GOV resource: How you qualify

IRS: Disability Related Products

IRS: More information for people with Disabilities

2019 Georgia IT-511 Individual Income Tax Booklet

@jpb270