disabled에 해당되는지 여부 - ASK미국

김종갑 님 답변 답변일 2/5/2018 9:00:19 PM

일단 의사 확인서와 12개월 연속여부가 중요합니다.

아래 규정 참조하세요. 빠른회복 기원드립니다.

Permanent and total disability. You have a permanent and total disability if you cannot engage in any substantial gainful activity because of your physical or mental condition. A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death.
The fact that you haven't worked for some time isn't, of itself, conclusive evidence that you can't engage in substantial gainful activity.

Compared to commercial employment, pay is lower for sheltered employment. Therefore, one usually doesn't look for sheltered employment if he or she can get other employment. The fact that one has accepted sheltered employment isn't proof of the person’s ability to engage in substantial gainful activity.

Physician’s statement. If you are under age 65, you must have your physician complete a statement certifying that you had a permanent and total disability on the date you retired. You can use the statement in the instructions for Schedule R Credit for the Elderly or the Disabled, page R-4.

You don't have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records.

미국 연방세무사

김종갑

직업 미국 연방세무사

이메일 jstax82@naver.com

전화 010-4080-0321

Loading.
Please wait.

분야별 상담글

공지사항

멤버쉽

Q. disabled에 해당되는지 여부

전문가 답변글

머니/재테크 분야 질문 더보기 +