My 3 year old son has been diagnosed with Autism Spectrum Disorder. Do we need to list this as a disability when filing taxes?

[xmasbaby0]

Do I get a credit or deduction if my child is disabled?

If your child is older than 12 and you need to pay someone to take care of him while you work, you can say he is disabled and you can still get the childcare credit on your federal return.   Or if he is 19 or older you may still be able to claim him as a qualifying child dependent on your federal return.

Aside from those things, there is no federal tax advantage to saying that your child is disabled.   Your state tax laws might be different.

[DoninGA]

You can but it will have no effect on your tax return since the child is under the age of 19.

IRS definition of disability -

Permanently and totally disabled. Your child is permanently and totally disabled if both of the following apply.
• He or she can't 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.