Pointers for filers with disabilities
Enthusiastic federal tax return filers (if there is such a breed) have their opportunity for action with the arrival of 2008.
Filing may well be a rubber stamp of the 2006 process, as there appears to be very little change in the tax laws for 2007, at least as they pertain to people with disabilities.
The resources listed below are one avenue to useful tax information, particularly provisions that may enable those with disabilities to whittle down their taxable income.
Some of the best information comes from an Internal Revenue Service booklet titled Tax Highlights for Persons with Disabilities (Publication 907).
The publication outlines the criteria for potentially deductible expenses, such as medical care and prescriptions, child or adult dependent care, impairment-related work expenses (including assistive technology such as adaptive computer software), the Earned Income Tax Credit and more.
This and other useful IRS publications can be ordered free by calling (800) 829-3676, or downloaded from the Internet. Visit the agency’s Web site at www.irs.gov to see a list of available tax publications and other resources. Call the IRS at (800) 829-1040 with questions about tax deductions for people with disabilities.
(Note: The content, titles and numbered designations of federal government publications can change, particularly near year’s end. Because this issue of Quest went to press before the end of the year, readers should double-check the IRS Web site for the latest information.)
Other resources for filers
Living and Working with Disabilities: Tax Benefits and Credits is a booklet produced by the U.S. Internal Revenue Service and Department of Health and Human Services, Office on Disability. Download it from www.irs.gov/pub/irs-pdf/p3966.pdf, or call for a free paper copy.
Tax Options and Strategies for People with Disabilities, 2nd Edition, Steven B. Mendelson, Demos Publishing, 1996. New and used from $8 to $25. Although an older reference, some pointers still are applicable.
Tax Options and Strategies — A State-by-State Guide for Persons with Disabilities, Senior Citizens, and Veterans and their Families, Bruce E. Bondo, Demos Publishing, 1995. New and used from $4 to $25. Another older publication with some good material.