What is a qualifying disability for a child?

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 2013.
  • 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, 2013, 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.

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