Trying to answer a question on if my dependent child is disabled. Does Down syndrome count as disabled for tax purposes?

[DoninGA]

If the child is under the age of 19, there is no tax benefit for indicating the child is disabled.

Here is the IRS definition for being permanently and totally disabled - 

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.

[Anonymous]

Okay, if there’s no tax benefit for a minor then I guess it doesn’t matter then. Thanks for the quick response.