Yes, your child is defined as 100% disabled.
Per IRS's definition, being disabled is defined that someone with a doctor’s certification that says the person’s condition has lasted, or will last, at least a year or lead to death. OR
for tax purposes if you can’t “engage in substantial gainful activity” because you mentally or physically can’t do so. Your doctor can tell you what activities you can handle during your disability.
Example 1: Diana developed a physical condition this year. She has a certificate from her doctor that says she’ll have this condition for the rest of her life. Diana would be disabled for tax purposes.
What is “substantial gainful activity”?
That can be tough to define. But we have some guidelines to help.
If you have a regular job where you make at least the minimum wage, your work is probably considered "gainful." However, your work is only substantial if it's work other people would normally get paid for.
If you have a job, but work only when your condition lets you, your work probably fails the "substantial" test, no matter how much you make.
