The exemption for a dependent child with disability is twice the amount of the personal exemption. In 2018 this exemption is $4,880 (2 x $2,440). To be eligible, the taxpayer must provide written documentation by a licensed physician showing that the child has a permanent disability constituting not less than 50% disability to the body as a whole.
Starting with the 2018 tax year, the taxpayer must submit the required medical documentation with their tax return when claiming the exemption for a child with a disability for the first time. In the past, taxpayers only needed to keep the documentation with their tax records.
Taxpayers who began claiming this exemption continuously prior to tax year 2018 are not required to provide this documentation with the 2018 return.
If a taxpayer stops claiming this exemption for a year or more, the initial written documentation from the certified physician becomes invalid. In order to claim the dependent child with a disability exemption again, a new certification must be provided.