for Disabled Taxpayers
with disabilities and parents of children with
disabilities may qualify for a number of IRS tax credits
and benefits. Listed below are seven tax credits and
other benefits which are available if you or someone
else listed on your federal tax return is disabled.
Standard Deduction Taxpayers who are
legally blind may be entitled to a higher standard
deduction on their tax return.
Gross Income Certain disability-related
payments, Veterans Administration disability
benefits, and Supplemental Security Income are
excluded from gross income.
Impairment-Related Work Expenses
Employees who have a physical or mental disability
limiting their employment may be able to claim
business expenses in connection with their
workplace. The expenses must be necessary for the
taxpayer to work.
Credit for the Elderly or Disabled This
credit is generally available to certain taxpayers
who are 65 and older as well as to certain disabled
taxpayers who are younger than 65 and are retired on
permanent and total disability.
Medical Expenses If you itemize your
deductions using Form 1040, Schedule A, you may be
able to deduct medical expenses.See IRS Publication
502, Medical and Dental Expenses.
Earned Income Tax Credit EITC is
available to disabled taxpayers as well as to the
parents of a child with a disability.If you retired
on disability, taxable benefits you receive under
your employer’s disability retirement plan are
considered earned income until you reach minimum
retirement age. The EITC is a tax credit that not
only reduces a taxpayer’s tax liability but may also
result in a refund. Many working individuals with a
disability who have no qualifying children, but are
older than 25 and younger than 65 do -- in fact --
qualify for EITC. Additionally, if the taxpayer’s
child is disabled, the age limitation for the EITC
is waived. The EITC has no effect on certain public
benefits. Any refund you receive because of the EITC
will not be considered income when determining
whether you are eligible for benefit programs such
as Supplemental Security Income and Medicaid.
Child or Dependent Care Credit Taxpayers
who pay someone to care for their dependent or
spouse so they can work or look for work may be
entitled to claim this credit.There is no age limit
if the taxpayer’s spouse or dependent is unable to
care for themselves.
information on tax credits and benefits available to
disabled taxpayers, see Publication 3966, Living and
Working with Disabilities or Publication 907, Tax
Highlights for Persons with Disabilities, available on
the IRS website at
or by calling 800-TAX-FORM (800-829-3676).