Skip to main content
June 1, 2019
Question

Autism spectrum disorder

  • June 1, 2019
  • 3 replies
  • 0 views
He was tested at special needs and falls under the autism spectrum disorder but does not receive benefits. does that qualify as being disabled?

3 replies

Employee
June 1, 2019
We cannot see your return.  Who are you referring to?
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
June 1, 2019
MY GRANDSON MASON
Employee
June 1, 2019

There is no specific list of diseases or conditions to determine if someone is disabled.

From the IRS:

"Permanently and totally disabled. Your child is permanently and totally disabled if both of the following apply.

  • He or she cannot 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."

For a child's disability, if your child is under the age of 19 there is no tax reason to classify them as disabled unless they are 13 or older and attend daycare. The only purpose to claim that a child is disabled is to assist an individual to be a "qualifying child" if they don't already meet that criteria or to make daycare credits available past the age of 12.

This article in the AICPA’s Journal of Accountancy is one you may find interesting, It’s Potential income tax benefits for families with special needs children  at:  http://www.journalofaccountancy.com/issues/2013/jun/20137378.html