Child(ren) With a Disability
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:
- Qualify as your dependent , and be eligible for "early intervention services" or received special education as defined by the State Board of Education (learning disabilities or communication disorders alone do not qualify), and
- Was considered to have a disability as of December 31, under the federal Individuals with Disabilities Education Act. Eligible disabilities include:
- Hearing impairment
- Mental retardation
- Multiple disabilities
- Orthopedic impairment
- Other health impairment
- Serious emotional disturbance
- Traumatic brain injury
- Visual impairment
Note: Learning disabilities or communication disorders alone do not qualify.
You must get a statement of eligibility that confirms one of the disabilities listed above and the cover sheet from one of the following:
- The child's Individualized Education Program (IEP), or
- The child's Individualized Family Service Plan (IFSP).
Keep the statement and cover sheet with your permanent health records. Write your child's name on line 6d, "Disabled children only." Also be sure to include the child's name on line 6c for "All dependents."