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

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.

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