Permanently and Totally Disabled

A person is permanently and totally disabled if both of the following apply:

  1. He or she cannot engage in any substantial gainful activity because of a physical or mental condition, and
  2. A doctor determines that the condition has lasted or can be expected to last continuously for at least a year or can lead to death.

This information is found in Publication 501, Dependents, Standard Deduction, and Filing Information.