You can exclude up to $10,000 from income for a person that meets all the following requirements:
- The person has been deemed totally and permanently disabled by the Social Security Administration.
- The person has an annual household adjusted gross income of less than $100,000. (Household income includes income received by all household members in the year, even income excluded from federal adjusted gross income)
- The person receives Supplemental Security income or Social Security Disability, railroad retirement benefits, or federal or DC government disability benefits.