Permanent and total disability

There are certain tax benefits when a person is considered permanently and totally disabled. This occurs if  they are unable to engage in any substantial gainful activity due to a physical or mental impairment. In addition, this impairment must be one that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months. The taxpayer generally must provide the IRS a physician’s statement documenting this condition and be able to support it one audit.