Tax Benefits

As a person with a disability, or the parent of a child with a disability, you may qualify for certain tax deductions, income exclusions and credits. You can learn more about these benefits by downloading forms and publications from the Internal Revenue Service (IRS) at www.irs.gov. You can also get a free copy of any form or publication by calling 1-800-829-3676. For additional questions about these credits and benefits or to find a Volunteer Income Tax Assistance (VITA) site for free tax return preparation, you can call 1-800-829-1040. If you use TTY/TDD equipment, call 1-800-829-4059.

Tax Highlights for People with Disabilities: IRS Publication 907.

Standard deduction: If you are legally blind, you may be entitled to a higher standard deduction on your tax return. IRS Publication 501.

Gross Income: You can exclude certain disability-related payments from gross income. Payments that may be excluded may include compensatory damages, SSI payments, or Veterans Administration benefits. IRS Publication 525.

Impairment-Related Work Expenses: You may be able to deduct work expenses related to your disability. Some examples would be an on-the-job attendant, a screen reader, or a sign language interpreter. IRS Publication 529.

Credit for the Elderly or Disabled: You may be entitled to this tax credit if you are permanently disabled and receive taxable disability income or if you have not reached retirement age. IRS Publication 524.

Medical Expenditures: You may be able to deduct home improvements, educational services, and equipment as medical expenses if these were made to alleviate your physical or mental condition. Parents may also be able to deduct special schooling or training for their child. IRS Publication 502.

As a parent of a child with a disability, who may qualify for tax exemptions, deductions or credits.

Dependents: You may be able to claim your child with a disability as an exemption, regardless of age. IRS Publication 501.

Earned Income Tax Credit (EITC): This is a refundable tax credit for working parents with low to moderate income. If your child has a disability, age limitations may be waived. IRS Publication 596.

Child or Dependent Care Credit: If you pay for someone to care for your child so that you can work, you may be able to claim a credit for those expenses. If your child has a disability, age limitations may be waived. IRS Publication 503.