You may be entitled to an additional personal exemption for your dependent child who has a qualifying disability. To qualify, all of the following must be true:

• Your child qualified as your dependent for 2012.
• Your child was eligible for Early Intervention Services or received special education as defined by the State Board of Education.
• Your child was considered to have a disability as of December 31, 2012, under the federal Individuals with Disabilities Education Act. Eligible disabilities include:
  • Autism
  • Deaf or blind
  • Hearing impairment
  • Mental retardation
  • Multiple disabilities
  • Orthopedic impairment
  • Other health impairment
  • Serious emotional disturbance
  • Traumatic brain injury
  • Visual impairment

Note: Learning disabilities or communication disorders alone do not qualify.

You must get a statement of eligibility that confirms one of the disabilities listed above and the cover sheet from one of the following:

• The child's Individualized Education Program (IEP)
• The child's Individualized Family Service Plan (IFSP)

Keep the statement and cover sheet with your permanent health records.