More Information for People with Disabilities
Special assistance is available for persons with disabilities. If you are unable to complete your tax return because of a disability, you may be able to obtain assistance from an IRS office or the Volunteer Income Tax Assistance or Tax Counseling for the Elderly Programs sponsored by IRS.
Tax Benefits
As a person with a disability, you may qualify for certain tax deductions, income exclusions, and credits. More detailed information may be found in the IRS publications referred to below.
- Standard Deduction - If you are legally blind, you may be entitled to a higher standard deduction on your tax return. Refer to Exemptions, Standard Deduction, and Filing Information">IRS Publication 501, Exemptions, Standard Deduction, and Filing Information.
- Gross Income - Certain disability-related payments may be excluded from gross income. Refer to Taxable and Nontaxable Information">IRS Publication 525, Taxable and Nontaxable Information.
- Impairment-Related Work Expenses - If you are an employee and have a physical or mental disability that functionally limits your employment, you may wish to refer to Miscellaneous Deductions">IRS Publication 529, Miscellaneous Deductions.
- Credit for the Elderly or Disabled - Refer to Credit for the Elderly or Disabled">IRS Publication 524, Credit for the Elderly or Disabled.
- Medical Expenses - Refer to Medical and Dental Expenses">IRS Publication 502, Medical and Dental Expenses.
- Earned Income Tax Credit is a tax credit for certain people who work and have low earned income. Refer to Earned Income Credit">IRS Publication 596, Earned Income Credit.
For more information about the tax benefits available to persons with disabilities and the parents of children with disabilities, please refer to Living and Working with Disabilities">IRS Publication 3966, Living and Working with Disabilities (Spanish)
Other References/Related Topics
- Tax Topic 102 - Tax Assistance for Individuals with Disabilities and the Hearing Impaired
- Publication 907 - Tax Highlights for Persons with Disabilities
- Schedule R - Credit for the Elderly or Disabled ( Instructions)
- Form 5884 - Work Opportunity Credit
- Form 8826 - Disabled Access Credit
