My son has autism spectrum disorder. He has been in special education since age 5. Is that considered a disability for tax purposes?

Forum|Forum|5 years ago
April 9, 2021
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DoninGA

Employee

Being disabled for tax purposes has to meet this IRS requirement -

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.

Hal_Al

Employee

A child's disability doesn't affect tax filing until he turns 19 (24 if a full time student). Then his disability allows him to continue to be considered a "Qualifying Child" for tax purposes regardless of age. There are no credits or deductions, other than that some items, e.g. special schooling, can be considered medical expenses.