Disabled child tax credit
Published on August 28, 2025
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Disabled child tax credit for US expats: What you can actually claim
Many expat parents search for a “disabled child tax credit” because a child’s disability adds real costs and complexity. However, there is no separate US credit just for a disabled child.
Don’t worry! US expat families may still qualify for credits such as the CTC, EITC, and the Child and Dependent Care Credit that can significantly reduce their tax bill.
📌 Quick Fact: There’s no single “Disabled Child Tax Credit.” But there are several credits for which disability changes the rules.
What are the rules for children with disabilities?
When you want to claim your child or a dependent with a disability, the Internal Revenue Service (IRS) allows a few exceptions, most notably to the age test, that may help them qualify.
Normally, a ‘Qualifying Child’ should be:
- Your son, daughter, stepchild, foster child, brother, sister, or a descendant of any of them
- Under 19 or a full-time student until 24
- Financially supported by you
- Under your household for at least half of the year
If your child is disabled, the IRS doesn’t cut them off at age 19 or 24. They can stay a qualifying child no matter how old they are, as long as other rules are met.
Who counts as a child with a disability?
A child is considered permanently and totally disabled if a doctor certifies it, explaining that:
- The condition prevents the child from doing substantial paid work
- The condition is expected to last at least 12 months or could result in death
For example: If a child has severe epilepsy that prevents them from working and doctors confirm it’s long-term, the IRS treats them as permanently disabled.
To meet the IRS definition of a child with a disability, you will need to keep written proof that shows those mentioned above, such as:
- A signed statement from a licensed physician or qualified health care provider.
- Official agency proof also helps, such as an SSA award letter (SSDI or SSI) or a state or local disability decision.
You could get $1,700 in Child Tax Credit. Try our free calculator.
Tax credits for a child with disability
1. Additional Child Tax Credit (ACTC):
The Additional Child Tax Credit (the refundable part of the CTC) is available to eligible US expat parents. You can receive up to US$1,700 per qualifying child in 2025; disability does not change the amount.
But why do you lose child tax credit at age 17? The standard rules still apply even for disabled children. Your child must be under age 17, your dependent, and have a valid SSN to claim the ACTC refund.
2. Credit for Other Dependents (ODC)
The Credit for Other Dependents (ODC) is nonrefundable and applies when a dependent does not qualify for the CTC—for example, a child age 17 or older or a dependent with an ITIN. Dependency tests (support, residency) still apply
3. Earned Income Tax Credit (EITC)
A child who is permanently and totally disabled can be your qualifying child at any age if all EITC rules are met. For earned income, only disability retirement pay received before your plan’s minimum retirement age counts. SSDI and SSI generally do not.
You can check the IRS website to see if your disability payments qualify for the EITC.
📌 Important: You cannot claim the EITC if you file Form 2555 for the Foreign Earned Income Exclusion.
4. Additional Child Tax Credit (ACTC):
A nonrefundable credit for work-related care costs. It covers a child under 13, or a spouse/dependent of any age who cannot self-care. The under-13 rule does not apply when the person cannot self-care due to disability.
The credit is worth up to US$1,050 for one qualifying person and up to US$2,100 for two or more, depending on your income and eligible expenses.
Other helpful tax relief for a disabled child
- Medical expense deduction: You can often get tax relief for disability-related medical costs if you itemize deductions rather than take the standard deduction.
- ABLE (Achieving Better Life Experiences): These are tax-advantaged savings accounts for qualified disability expenses. Think of ABLE accounts as ‘disability savings accounts’ where your money grows tax-free if used for disability expenses.
FAQs
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Is there a disabled child tax credit in the US?
No. There is no separate disabled child credit, but disability can affect eligibility for credits like EITC and the Dependent Care Credit.
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Does disability increase the Child Tax Credit amount?
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Can a permanently disabled adult child qualify me for EITC?
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Can I claim foreign childcare costs?
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What if my child has an ITIN and not an SSN?
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Does an EITC refund affect other benefits?
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