Is my dependent considered disabled according to the IRS?

The IRS considers someone to be permanently and totally disabled if both of the following apply:

1. The person cannot engage in any substantial gainful activity because of a physical or mental condition.
2. A doctor determines the condition has lasted or can be expected to last continuously for at least a year, or the condition can be expected to lead to death.

If the dependent meets this IRS definition, answer Yes to the question that asks if this dependent is disabled.