Disabled for tax purposes

[OspreyZev]

Hello,

My 21 y.o. daughter who has severe mental illness was approved for SSDI, but then unenrolled because she didn't receive benefits.  We have re-submitted the SSDI application.  Does she qualify as disabled?  She has not been able to hold a job for more than a few days due to her mental illness.

[DianeW777]

It depends. If she is approved for social security disability insurance (SSDI) then she could be considered as disabled.  See the tax law definition below.

Permanently and totally disabled: 

• He or she cannot 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.

However, if you are asking whether she would qualify as a dependent on your tax return you must review the qualifications to see if you meet them. She may be a qualifying child or qualifying relative, however support is important so be sure you know all of her earnings for the entire year.

You can claim a child, relative, friend, fiancé(e), and so on as a dependent on your 2025 taxes as long as they meet the following requirements:

Qualifying child: Who can I claim as a dependent?

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a US citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• There's no age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative:

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a US citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $5,200 in 2025.
• You provided more than half of their financial support.

Support differences for a child versus a relative.

• Qualifying Child: The child did not provide more than half of their own support.
• Qualifying Relative: You must provide more than half of their support.