To take advantage of this deduction, the taxpayer and/or individual must meet the following conditions and standards:

1. The disabled individual is a natural or adopted child, or a dependent of the taxpayer.
2. The taxpayer maintained, supported and cared for the totally and permanently disabled individual in his/her home.
3. Totally and permanently disabled means and includes any individual who is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than twelve (12) months.
4. A physical or mental impairment is an impairment which results in the anatomical, physiological or psychological abnormalities which are demonstrable by medically acceptable clinical or laboratory diagnostic techniques.
5. The above individual has been diagnosed by a physician as totally and permanently disabled as outlined in conditions 3 and 4 listed above.

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