Tax Benefits for People With Disabilities
The tax code offers numerous benefits for taxpayers with disabilities and those who care for disabled family members. Here's what's available.
Tax Benefits for People With Disabilities
Larger Standard Deduction
If you are 65 or older or blind, you qualify for an additional standard deduction:
- $1,600 extra (single or head of household)
- $1,300 extra (married)
ABLE Account (Achieving a Better Life Experience)
- Tax-free savings for individuals with disabilities
- Must have disability that began before age 26
- Contribution limit: $19,000/year (2025)
- Balances up to $100,000 don't affect SSI eligibility
Earned Income Tax Credit
If you receive disability benefits but also have earned income, you may still qualify for EITC.
Impairment-Related Work Expenses
Impairment-related work expenses (IRWE) are deductible as business expenses — not subject to the 2% floor or TCJA limitations.
Medical Expense Deductions
Disability-related medical expenses are deductible, including:
- Equipment (wheelchairs, hearing aids)
- Attendant care
- Guide dogs
- Home modifications for medical necessity
Credit for Elderly or Disabled
A non-refundable credit for people age 65+ or those permanently and totally disabled with limited income.
Social Security Disability Income (SSDI)
SSDI may be partially taxable (same rules as regular Social Security).
Have a disability? We understand the unique tax benefits available to you.