What Special Deductions Do Disabled Individuals Get?

If you have a physical or non-physical impairment that hinders your ability to perform manual tasks, expenses incurred to compensate for that impairment so you can be employed can be deducted as miscellaneous itemized deductions NOT subject to the 2% of AGI limitation.

Whether or not employed, individuals who are considered totally and permanently disabled may qualify for the special Credit for the Elderly or Disabled, which is calculated on Schedule R. This credit can only offset a tax liability, and is not refundable. Significant income limitations apply.

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