According to the IRS instructions: 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.
If you do not have your disability document with a licensed physician, you may claim the exception, but it may be denied.
Typically individuals filing with a disability exception have also applied for the social security administration for disability benefits and their disability is a matter of record. If you are receiving social security disability benefits, you will meet the definition of disabled for the purpose of the disability exemption.