안녕하세요? 다름이 아니라 제 고모님이 작년에 심근경색으로 병원에서 응급실에 입원하고 이후 며칠간 치료받고 현재는 의사에게 정기검진을 받으면서 처방 약을 계속 복용하고 있으며 이런 상태로 인해 다른 일을 하지 못하고 있습니다. 이런 경우 사촌형이 부양가족으로 세금보고를 할 경우 고모님이 disabled에 해당하는지 여부를 알수 있을 지요? 전문가분의 고견을 부탁드립니다. 미리 감사드립니다.
Permanent and total disability. You have a permanent and total disability if you cannot engage in any substantial gainful activity because of your physical or mental condition. A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. The fact that you haven't worked for some time isn't, of itself, conclusive evidence that you can't engage in substantial gainful activity.
Compared to commercial employment, pay is lower for sheltered employment. Therefore, one usually doesn't look for sheltered employment if he or she can get other employment. The fact that one has accepted sheltered employment isn't proof of the person’s ability to engage in substantial gainful activity.
Physician’s statement. If you are under age 65, you must have your physician complete a statement certifying that you had a permanent and total disability on the date you retired. You can use the statement in the instructions for Schedule R Credit for the Elderly or the Disabled, page R-4.
You don't have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records.