Being Disable

[JEN]

What does the IRS consider "being disable"? I have a client that is supporting a 40 year old niece for years now and she has a heart condition and on a breathing machine along with diabetes. Of course she can not work and hasn't for years.
The taxpayer is claiming her as a dependent but can I put her as being disable?

Thank you.

[JoshinNC]

DisableD

A disableD person is defined as "one who cannot engage in any substantial gainful activity because of a physical or mental condition that a doctor has determined has lasted or can be expected to last continuously for at least a year or can be expected to lead to death".

If recieving SS disability payments, then she is definately disabled. If not, you may want to get doctor to deliver certification to keep in client's records.