by 
The Curious Bag
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A person who is totally disabled is unable to work because of her condition. The IRS establishes rules for people who are considered totally disabled. A totally disabled person has to be a U.S. citizen or a resident alien. A nonresident alien might be able to qualify for disability if she is filing jointly with her spouse.
Rule 1
A totally disabled person age 65 or older must be retired on permanent and total disability. He must receive a taxable disability income.
Rule 2
A totally disabled person younger than 65 must be retired on disability and received disability payments before the close of the tax year.
Rule 3
The IRS considers a person totally disabled if he cannot perform any substantial gainful activities. A substantial gainful activity means a person can work and perform many job duties in a normal 9-to-5 job schedule.
Rule 4
A totally disabled person has to receive a letter from a doctor with a seal, stating that she is totally disabled and her condition will last 12 months or more, or that the condition can result in death.
Rule 5
A totally disabled person's adjustable gross income and non-taxable pension must fall below the IRS income limit requirements listed on a table. If a person meets the status of being totally disabled, he can fill out Schedule R to determine the amount of credit he would receive from the IRS.
Source:
Publication 524, Credit for the Elderly or the Disabled
More Information:
Disability Information for Individuals, Businesses, and Partners Providing Services
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