 |
 |
||||||||||
| Home | About Us | Payment Options | Customer Service | States | Tax Corner | ||||||
|
||||||||||||||||||||||||
 |
|
|
A credit of $100 against the tax is permitted for the taxpayer, spouse, or dependent who is deaf, has lost the use of a limb, mentally incapacitated, or blind. Only one credit is allowed per person. The disability must exist at the end of the taxable year, or if death occurred during the taxable year, at the date of death. If you are claiming this credit for the first time, a physicians statement certifying the disability is required. If one is not submitted with the return, it will be requested later.
For purposes of this credit: Deaf is defined as one who cannot understand speech through auditory means alone (even with the use of amplified sound) and must either use visual means or rely on other means of communication. Loss of Limb is defined as one who has lost one or both hands at or above the wrist or one or both feet at or above the ankle. This credit also applies if use of the limb or limbs has been permanently lost. Mentally Incapacitated is defined as one who is incapable of caring for himself or performing routine daily health requirements dueto his mental condition. Blind is defined as one who is totally blind or whose central field of acuity does not exceed 20/200 in the better eye with correcting lenses or whose visual acuity is limited to a field no greater than 20 degrees.
|
