Questions & Answers

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
    • Deafblindness
    • 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.

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