Definition of Disabled Child

A child is defined as permanently and totally disabled if he or she is under age 65, did not work at all during the year due to illness or disability, and has income from Social Security, SSI, or veterans' benefits.

Prior to the 2004 baseline, only a taxpayer's own children were identified as disabled. As a result, TRIM3 missed certain disabled relatives that could be claimed as eligible children for the EITC (such as an adult disabled sibling). This omission did not affect the gross income test (used in determining dependency) since disabled children were not exempt from that test until 2005. Beginning with the 2004 baseline, TRIM3 allows any relative of the householder (other than a spouse, parent, or non-sibling older in age than the head of the tax unit) or officially placed foster child to be identified as a disabled child.