Tax TipsSidney Kess, New York Law Journal
Tax Rules for the Disabled and Their Families
Sidney Kess writes: According to the last census, nearly one in five people in the U.S. has a disability. Whether a physical, mental, or emotional disability results at birth or arises later from an accident, service-related event, or otherwise, the financial cost of care can be substantial. The tax law provides some relief for various costs related to having special needs, and there are some favorable rules for certain types of income received on account of disability.
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