Credit for the Elderly or Disabled Federal Taxes

[Brenimom1]

My minor son is Type 1 Diabetic, can we receive a Federal Tax credit for his disability?

[xmasbaby0]

No.

Do I get a credit or deduction if my child is disabled?

If your child is older than 12 and you need to pay someone to take care of him while you work, you can say he is disabled and you can still get the childcare credit on your federal return.   Or if he is 19 or older you may still be able to claim him as a qualifying child dependent on your federal return.

Aside from those things, there is no federal tax advantage to saying that your child is disabled.   Your state tax laws might be different.

[Opus 17]

No.  First, there are no tax credits for disabled children.  As a dependent child, the only tax benefit of being disabled is that you can claim the child care credit past age 13, if the child is unable to care for themself.  

More importantly, disabled for tax purposes means unable to perform gainful work (employment for money).  Because of the focus on gainful work, many people with medical conditions are not actually considered disabled for tax purposes.  I would generally expect that a person with diabetes will be able to perform work for money, except maybe in very rare and severe cases.  You would need a doctor to certify that because of the child's condition, they are permanently unable to work. 

[xmasbaby0]

And....since you mentioned the credit for elderly or disabled-----it is a credit that almost no one gets now, and would not apply to your situation

There is a credit for the Elderly and Disabled which is so small that very few people benefit from it—-it has not been updated/increased by Congress for decades.

ELDERLY OR DISABLED CREDIT https://www.irs.gov/help/ita/do-i-qualify-for-the-credit-for-the-elderly-or-disabled

[Hal_Al]

There is a credit for the elderly or disabled (you don't have to be both).  But, it applies to the taxpayer, not the dependents they might be claiming.

Furthermore,  because it has not been adjusted for inflation since 1983, very very few people qualify. If you qualify, TurboTax (TT) will automatically calculate it. It goes on Schedule 3, line 6d (2022-3). It is not a refundable credit. That is, you must have a tax liability to offset to get the credit. Very few people, with that little income have an actual tax to offset. 

[DoninGA]

There is not a tax credit for being a disabled child.  There is no tax benefit for a disabled child if the child is a dependent under the age of 13.  If age 13 or older and disabled you can use the Child and Dependent Care Credit if you have someone care for the child so that you can work.

If age 19 or older and disabled you can use the Qualifying Child rules to claim them as your dependent instead of the Qualifying Relative rules.

IRS definition for being disabled -

Permanently and totally disabled. Your child is permanently and totally disabled if both of the following apply.
• Your child can't engage in any substantial gainful activity because of a physical or mental condition.
• A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.

From the Instructions for the Credit for the Elderly or the Disabled -

Who Can Take the Credit
The credit is based on your filing status, age, and income.  If you are married and filing a joint return, it is also based on your spouse's age and income. You may be able to take this credit if either of the following applies.
1. You were age 65 or older at the end of 2023.
2. You were under age 65 at the end of 2023 and you meet all of the following.
a. You were permanently and totally disabled on the date you retired. If you retired before 1977, you must
have been permanently and totally disabled on January 1, 1976, or January 1, 1977.
b. You received taxable disability income for 2023.
c. On January 1, 2023, you hadn't reached mandatory retirement age (the age when your employer's retirement program would have required you to retire).