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Sent: Thursday, February 03, 2011 7:54 PM
Subject: IRS Tax Tip 2011-24: Tax Benefits for Disabled
|IRS Tax Tips
||February 3, 2011
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Issue Number: IRS Tax
Tax Benefits for Disabled
Taxpayers with disabilities and parents of children with
disabilities may qualify for a number of IRS tax credits and
benefits. Listed below are seven tax credits and other benefits
which are available if you or someone else listed on your federal tax
return is disabled.
- Standard Deduction Taxpayers who are legally blind
may be entitled to a higher standard deduction on their tax return.
- Gross Income Certain disability-related payments,
Veterans Administration disability benefits, and Supplemental Security
Income are excluded from gross income.
- Impairment-Related Work Expenses Employees who have
a physical or mental disability limiting their employment may be able to
claim business expenses in connection with their workplace. The expenses
must be necessary for the taxpayer to work.
- Credit for the Elderly or Disabled This credit is
generally available to certain taxpayers who are 65 and older as well as
to certain disabled taxpayers who are younger than 65 and are retired on
permanent and total disability.
- Medical Expenses If you itemize your deductions
using Form 1040, Schedule A, you may be able to deduct medical
expenses.See IRS Publication 502, Medical and Dental Expenses.
- Earned Income Tax Credit EITC is available to
disabled taxpayers as well as to the parents of a child with a
disability.If you retired on disability, taxable benefits you receive
under your employer’s disability retirement plan are considered earned
income until you reach minimum retirement age. The EITC is a tax credit
that not only reduces a taxpayer’s tax liability but may also result in
a refund. Many working individuals with a disability who have no
qualifying children, but are older than 25 and younger than 65 do -- in
fact -- qualify for EITC. Additionally, if the taxpayer’s child is
disabled, the age limitation for the EITC is waived. The EITC has no
effect on certain public benefits. Any refund you receive because of the
EITC will not be considered income when determining whether you are
eligible for benefit programs such as Supplemental Security Income and
- Child or Dependent Care Credit Taxpayers who pay
someone to care for their dependent or spouse so they can work or look
for work may be entitled to claim this credit.There is no age limit if
the taxpayer’s spouse or dependent is unable to care for themselves.
For more information on tax credits and benefits available to disabled
taxpayers, see Publication 3966, Living and Working with Disabilities or
Publication 907, Tax Highlights for Persons with Disabilities, available
on the IRS website at http://www.irs.gov
or by calling 800-TAX-FORM (800-829-3676).
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