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 (age 21 or younger at the end of 2020) qualified as your dependent for 2020.
- Your child was eligible for Early Intervention Services or received special education as defined by the Department of Education.
- Your child had an eligible disability as of December 31, 2020, under the federal Individuals with Disabilities Education Act. Eligible disabilities include:
- Autism spectrum disorder
- Communication disorder
- Developmental delay
- Emotional disturbance
- Hearing impairment
- Intellectual disability
- Orthopedic impairment
- Other health impairment
- Specific learning disability
- Traumatic brain injury
- Visual Impairment
You must get a statement confirming that your child has been diagnosed with one of the disabilities listed above from one of the following:
- The child's Individualized Education Program (IEP)
- The child's Individualized Family Service Plan (IFSP)
Keep the statement with your permanent health records.