If your child is age 13 and has no income, she may qualify as a dependent, but not a disabled dependent unless she meets certain requirements.
Per Arkansas, to qualify as a disabled dependent, she has to be your dependent who is either developmentally disabled or totally and permanently disabled.
For dependency requirements-
http://www.dfa.arkansas.gov/offices/incomeTax/individual/Documents/104-DependentsDefined.pdf
For developmentally disabled-
http://www.dfa.arkansas.gov/offices/incomeTax/individual/Documents/AR1000RC5_2010.pdf
For totally and permanently disabled-
According to Arkansas, a person is totally and permanently disabled, for tax purposes, if he or she is unable to engage in any substantial gainful activity because of a physical or mental condition. The disability must be certified by a medical professional, such as a licensed psychologist, medical doctor, or licensed psychological examiner. The condition must be such that it is expected to last for at least 12 months or is expected to result in death. The medical professional must use acceptable clinical or laboratory diagnostic techniques to make the diagnosis.
If your child is age 13 and has no income, she may qualify as a dependent, but not a disabled dependent unless she meets certain requirements.
Per Arkansas, to qualify as a disabled dependent, she has to be your dependent who is either developmentally disabled or totally and permanently disabled.
For dependency requirements-
http://www.dfa.arkansas.gov/offices/incomeTax/individual/Documents/104-DependentsDefined.pdf
For developmentally disabled-
http://www.dfa.arkansas.gov/offices/incomeTax/individual/Documents/AR1000RC5_2010.pdf
For totally and permanently disabled-
According to Arkansas, a person is totally and permanently disabled, for tax purposes, if he or she is unable to engage in any substantial gainful activity because of a physical or mental condition. The disability must be certified by a medical professional, such as a licensed psychologist, medical doctor, or licensed psychological examiner. The condition must be such that it is expected to last for at least 12 months or is expected to result in death. The medical professional must use acceptable clinical or laboratory diagnostic techniques to make the diagnosis.