No. Diabetes does not prevent being able to work.
The IRS defines disabled this way:
Permanent and total disability.
You have a permanent and total disability if you can't engage in any substantial gainful activity because of your physical or mental condition. A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death.
Substantial gainful activity.
Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity.
Claiming disabled has no tax benefit unless child care was necessary so that you could work that normally cuts off after age 12, but is allowed if the care is necessary for an older disabled child.
It also allows claiming a Qualified Child as a dependent beyond the age of 18 and would do nothing for a younger child.
Unfortunately, no. A diagnosis ofType 1 diabetes would not qualify as a disability for tax purposes.
The qualifications are listed in IRS Publication 524 Credit for the Elderly or the Disabled, page 4:
Permanent and total disability. You have a permanent and total disability if you cannot engage in any substantial gainful activity because of your physical or mental condition. A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death.
Substantial gainful activity. Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Full-time work (or part-time work done at your employer’s convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity.
Substantial gainful activity isn't work you do to take care of yourself or your home. It isn't unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. However, doing this kind of work may show that you are able to engage in substantial gainful activity.
The fact that you haven't worked for some time isn't, of itself, conclusive evidence that you can't engage in substantial gainful activity.
Thank you for the response. Part of the reason why I'm wondering is that if it isn't treated, unlike Type 2 diabetes, he will die, and he is on insulin shots throughout the day with continuous monitoring device on him 24/7 which is a constant treatment, more than 14 hours, and he goes to kindergarten where they give him care and the shot throughout the day. I'm just curious about the disability tax credit, but without treatment, and without being in kindergarten, that would prevent my spouse or me from working. Not really about substantial gainful activity in a working sense as that wouldn't apply to a 6 year old. Thank you for the help.
Thank you for the information and link and assistance.
@glwhite24 wrote:
Thank you for the response. Part of the reason why I'm wondering is that if it isn't treated, unlike Type 2 diabetes, he will die, and he is on insulin shots throughout the day with continuous monitoring device on him 24/7 which is a constant treatment, more than 14 hours, and he goes to kindergarten where they give him care and the shot throughout the day. I'm just curious about the disability tax credit, but without treatment, and without being in kindergarten, that would prevent my spouse or me from working. Not really about substantial gainful activity in a working sense as that wouldn't apply to a 6 year old. Thank you for the help.
For tax purposed disability is meaningless for a 6 year old - there is no benefit at all. There is no disability tax credit. As I said above for a child that is not an adult, the only benefit is the ability to extend the child care credit beyond age 13 and that only applies if child care is required because of the disability so that you (and spouse if married) can work. I do not know of any doctor who would certify that a 13 year old would require child care because of diabetes or it can be expected to result in death. (A lot of doctors themselves have type 1 diabetes).
That is the IRS definition of disabled for tax purposes (it does not mean just any disability).