Montana Disabled Dependent Child Exemption

Article ID: 58728  

Montana Disabled Dependent Child Exemption


In addition to the dependent exemption, you are entitled to another exemption for a child who is disabled. If your child is disabled and you qualify for this additional exemption, place an “X” in the “Mark if Disabled” column in the same row you listed your disabled child.

You are allowed this disabled child exemption if you meet all the following requirements:

● You provide more than half the disabled child’s support.

● Your home is the disabled child’s principal home.

● The disabled child has a permanent disability constituting a disability to 50 percent or more of the body. Deafness and blindness do not meet this requirement.

● A licensed physician has certified the child’s disability.

If this is the first year that you are claiming the additional exemption for this child, you must include a physician’s certification of this qualifying disability with your tax return. This physician’s certification filed with us during the first year of eligibility remains in effect in subsequent years. We do not require you to file it again until the circumstances of your disabled child change.

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