What this line means
A yes-or-no question: was the child permanently and totally disabled at any time during the tax year? A person is permanently and totally disabled if they cannot engage in any substantial gainful activity because of a physical or mental condition, and a doctor determines the condition has lasted or is expected to last at least 12 months or to result in death. No age limit applies — a disabled child of any age qualifies.
Does this apply to you?
- You have an adult child over 24 who is permanently and totally disabled and lives with you
- You have a child of any age with a physical or mental condition that prevents substantial gainful activity
- You are claiming a disabled sibling, half-sibling, or descendant who lives with you
- You have a child who became permanently disabled during the tax year
Easy to overlook
There is no age limit when the disability test applies Lines 4a and 4b impose age caps (under 19, under 24). Line 4c has none. A 40-year-old child who is permanently and totally disabled, lives with you for more than half the year, and meets the relationship and residency tests qualifies for the EIC. Filers with older disabled dependents frequently assume the EIC is only for minor children. The disability exception removes the age ceiling entirely. 1 IRS Publication 596 — Permanently and totally disabled definition
The disability must be certified by a physician “Permanently and totally disabled” is a medical determination, not a self-assessment. A licensed physician must certify that the individual cannot engage in any substantial gainful activity and that the condition has lasted or is expected to last at least 12 continuous months or result in death. The IRS does not require you to attach the physician’s statement to your return, but you must be able to produce it if audited. Keep the documentation. 2 IRS Schedule EIC instructions — Line 4c
Watch out for this
Checking “Yes” based on a temporary condition. A broken leg that heals in four months is not a permanent and total disability. The condition must be expected to last at least 12 continuous months or result in death. If the child’s condition is temporary — even if severe — line 4c does not apply. Check whether the child passes line 4a or 4b instead.
Footnotes
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IRS Publication 596, Earned Income Credit (EIC), Permanently and Totally Disabled. https://www.irs.gov/pub/irs-pdf/p596.pdf ↩
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IRS Schedule EIC (Form 1040) Instructions, Line 4c. https://www.irs.gov/instructions/i1040seic ↩