Are there specific requirements to meet for a child to be considered disabled? My son has a genetic condition, we're in the process of applying to SSDI

[MichaelL1 · Accepted solution]

For tax purposes to be considered disabled:

What Is Permanent and Total Disability?

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.

Source:  https://www.irs.gov/instructions/i1040sr

[nicole_merrill]

does "substantial gainful activity" for a 6-year old mean he cannot go to school?

[macuser_22]

For a 6 year old "disabled" is meaningless.   The only thing that disabled does is to allow dependent care credit beyond the normal cut-off age of 13 to provide care for a disabled child so that you can work, and to extend the normal cut-off age of 19 for the Earned Income Credit if you would otherwise qualify for it.

Until the child is at least 13, disabled does nothing.

[nicole_merrill]

ok thank you so much!