There
is no specific list of diseases or conditions to determine if someone is
disabled.
From
the IRS:
"Permanently
and totally disabled.
Your child is
permanently and totally disabled if both of the following apply.
- 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."
For
a child's disability, if your child is under the age of 19 there is no tax
reason to classify them as disabled unless they are 13 or older and attend
daycare. The only purpose to claim that a child is disabled is to assist an
individual to be a "qualifying child" if they don't already meet that
criteria or to make daycare credits available past the age of 12.
This
article in the AICPA’s Journal of Accountancy is one you may find interesting,
It’s Potential income tax benefits for families
with special needs children at:
http://www.journalofaccountancy.com/issues/2013/jun/20137378.html
