Did you have a severe disability at the end of 2004? If so, you may claim an additional exemption credit. You may qualify for the severely disabled exemption even if someone else can claim you as a dependent. You are considered to have a severe disability if any of the following apply:

• You permanently lost the use of one or both feet, or
• You permanently lost the use of both hands, or
• You are permanently blind, or
• You have a permanent condition that, without special equipment or outside help, limits your ability to:
  • Earn a living, or
  • Maintain a household, or
  • Transport yourself. Special equipment doesnt include items such as glasses, ordinary crutches, hearing aids, or contact lenses.

You dont qualify for this exemption if:

• You have a temporary disability from an injury or illness and are expected to recover, or
• Your condition keeps you from doing your former work but allows you to do other kinds of work without special equipment.

If you have a permanent severe disability, your physician must write a letter describing your disability. Keep the letter with your permanent health records.

Check the "Severely disabled" exemption box. If your spouse qualifies, he or she may also claim this exemption. You and your spouse may also qualify for the loss of use of limbs credit.

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