Disability

Disability means:
a physical or mental impairment that keeps a person from doing any “substantial” work for at least 1 year, or a condition expected to result in the person's death. The person must qualify to receive payments under the Social Security disability program. Under this definition, Social Security does not cover a disability that is temporary or short-term. A taxpayer under age 65 who is retired with a permanent and total disability and has income from a public or private employer because of the disability may qualify for a tax credit. Former IRC (check if this IRC provision is current here) §22(e)(3).

See Inheritance Tax and Inheritance Tax.