Disabled Dependent Child Exemption
In addition to the dependent exemption above, you are entitled to an additional exemption for a child who is disabled. Indicate here if your child is disabled and you qualify for this additional exemption.
You are allowed this disabled exemption if you meet all of the following requirements:
- you provide over half the disabled child's support;
- your home is the disabled child's primary home;
- the disabled child has a permanent disability
constituting 50% or more of the body as a whole; and
- a licensed physician has certified the child's disability.
If you meet all these requirements above and this is the first year that you are claiming the additional exemption for this child, you will need to file a physician's certification of this qualifying disability with your individual income tax return. This physician's certification filed with us during the first year of eligibility remains in effect in subsequent years and
we do not require you to file it annually unless the circumstances of your disabled child changes. We may at any time ask you to verify the child's disability and ask if any material changes have occurred that may affect the qualification of this additional exemption.Back
