The CDC reports that 61 million adults in the United States have some type of disability affecting mobility, cognition, hearing or vision. According to the Council for Disability Awareness, just over 1 in 4 of today’s young adults will become disabled before retirement. Surprisingly, 90% of disabilities are caused by illnesses, not accidents. A quarter of disabilities will last for three months or longer, and these disabilities might prevent or limit self-care, independent living, and/or the ability to work. Some may receive financial assistance through government programs, insurance, or employer plans. The source of this income dictates the tax results.

What Is Disability?

The dictionary defines “disability” simply as a physical or mental condition that limits a person’s movements, senses, or activities. But disability income programs and the tax law use different definitions of disability for different purposes.

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