My 7 yr old son has Duchenne Muscular Dystrophy. Can I consider his diagnosis as a disability while filing tax

[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.

Of course----if you are itemizing deductions then enter any out of pocket medical expenses you paid for 2023 to see if they affect your refund or tax due.

MEDICAL EXPENSES

The medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.)  expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income. You should only enter the amount that you paid in 2023—do not include any amounts that were covered by insurance or that are still outstanding.  Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.

To enter your medical expenses go to Federal>Deductions and Credits>Medical>Medical Expenses

2023 STANDARD DEDUCTION AMOUNTS

SINGLE $13,850  (65 or older/legally blind + $1850)

MARRIED FILING SEPARATELY $13,850  (65 or older/legally blind + $1500)

MARRIED FILING JOINTLY $27,700  (65+/legally blind) )  + $1500 per spouse

HEAD OF HOUSEHOLD  $20,800 (65 or older/blind)  + $1850)

[Opus 17]

Two points.

For tax purposes, disability means "unable to perform gainful work" due to a permanent condition.  Because of the focus on gainful work (being able to work for payment), many people with medically recognized disabilities are not disabled for income tax purposes.  Whether your child is unable to perform gainful work is something you must discuss with your child's doctor.

Second, for children under age 13, checking the disability box does not change your tax or their dependent status in any way.  When a child is over age 13, being disabled may affect your ability to claim a childcare credit, if you have to pay for care because they can't take care of themselves, and over age 18, being disabled may allow you to claim them even after they would normally age out.