MEANING OF "DISABLED"?

[SAM]

I am trying to find the IRS definition of Disabled. I referred to IRS pub 502 but can not really determine if one must be permanently and totally disable of "partial disabled" in order for Sch R to apply.

Why?

I have a client (under age 65) who has lost one eye last year but is still able to work but still disabled from losing the eye.

Anyone know of a definite source?

Thanks in advance

[Brian EA]

There are many variations of the term "disabled"; however some one disabled cannot perform 2 of the basic functions. eg cannot take a bath , feed him/herself etc. There is a list of the basic functions but I cannot put my hands on it now .Maybe some one out there can help.

[skhyatt]

Disabled

"An individual is considered permanently and totally disabled for this purpose if they are unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or to last for a continuous period of not less than 12 months. This impairment should be substantiated by a letter from a certified physician kept in the taxpayer's records. (Code Sec. 22(a)(3))." US Master Tax Guide, paragraph 1304.