Our daughter was diagnosed with bi-polar disorder, a mental health disability. However, she attends college. For tax purposes, is she considered disabled?

[Anton1]

In order to function independently, she is required to take bi-polar medication the rest of her life and she sees a psychologist once per week and a psychiatrist once a month.

[DoninGA]

The IRS definition for being 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.