To answer your question - is your son disabled for tax purposes - here is the answer from Anna:
Whether or not your dependent, spouse or yourself, is considered disabled depends on their level of functioning.
The IRS defines disability as permanently and totally disabled. The person in question must meet the following two requirements to meet this definition:
- He or she cannot engage in any substantial gainful activity because of a physical or mental condition and
- A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.
Although Anna's answer referred to autism, the principles are the same for any disability.
If you feel that this applies to your son, then be sure to get documentation in writing. I say this because I know Type 1 diabetics with Addison's disease who are fully able to work and are gainfully employed.
If you claim that your son is totally disabled, in the case of an IRS audit, you need to be prepared to provide complete documentation of his inability to work.
You don't provide this documentation with your return, but you keep it in your tax file, if you are ever challenged by an IRS letter or audit.
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