What Is Considered "Totally Disabled" When Filing Taxes?

The term "totally disabled" has a specific meaning in tax law.

The term "totally disabled" as it is used in tax law and Internal Revenue Service publications refers to a taxpayer who meets the criteria for various tax credits and deductions. The definition of "totally disabled" is somewhat more complex than the commonly understood definition of "disabled." The IRS requires that a taxpayer meet two specific tests to be considered "totally disabled" for tax purposes.

Prerequisites

To meet the eligibility requirements for "totally disabled," you must meet two criteria: one concerns employment status and the other concerns your physical assessment.

Employment

If you are unable to obtain and hold meaningful employment due to a physical or mental disability, you meet the first requirement of the "totally disabled" eligibility test.

Doctor's Assessment

If you meet the first test and a physician concludes your condition is long-term or terminal, you are considered "totally disabled" by the IRS.

Considerations

To claim some credits when filing your taxes, such as the credit for the elderly and disabled, you must be "totally disabled" and your income must be less than the income limits set by the IRS to qualify.

Warnings

Although you are not required to send your physician's verification when you file your taxes, you must still obtain the documentation from your doctor and have it available if the IRS decides to audit your tax return.

References

• IRS: Publication 524 (Credit for the Elderly or the Disabled)