It depends. A person will be considered disabled if their average threshold for air conduction hearing is at least 90 decibels and their average threshold for bone conduction hearing is at least 60 decibels, or if they score 40 percent or less on a word recognition test. These measurements will be based on the person’s hearing in their better ear. Hearing Loss Evaluated In Social Security Disability Case
What I am not sure is since this is in one ear, if that still qualifies her as disabled. I have two sons (they are in their 30s now) one was born with a mild sensory neural hearing loss and the other had a profound sensory neural hearing loss. I was able to claim the son with the profound sensory neural hearing loss as disabled but not the one with a mild sensory neural hearing loss. My son with the profound sensory neural hearing loss had a cochlear implant at the age of 9. Neither one declares a disability on their taxes today. They both work, make a decent living, and have a family.
A general rule you could file is if Social Security has declared your daughter with a disability, then she would count as disabled.
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.