IRS Publication 907: Tax Highlights for Persons With Disabilities
IRS Publication 907 explains federal tax rules that matter to people with disabilities and their families, including impairment-related work expenses, the Credit for the Elderly or the Disabled, and ABLE accounts.
Contact this resource
IRS Publication 907: Tax Highlights for Persons With Disabilities
Last checked August 7, 2026
Summary
Summary
In one sentence
IRS Publication 907 explains federal tax rules that matter to people with disabilities and their families, including impairment-related work expenses, the Credit for the Elderly or the Disabled, and ABLE accounts. As the IRS explains, ABLE accounts let people with disabilities save money without losing certain public benefits, with an annual contribution limit that is adjusted each year. This is federal guidance that applies nationwide, not just in Minnesota.
A field that is missing means we have not confirmed it — never that the answer is no.
Do this next
Your next step
Read the sections relevant to your situation (Impairment-Related Work Expenses, Credit for the Elderly or the Disabled, or ABLE Account) before filing federal taxes.
Open the official websiteOfficial resources
What we have confirmed
Only fields this listing has published appear here. A missing field means we have not confirmed it, never that the answer is no.
- Category
- Listing
What this means for your family
Written from the official pages cited at the bottom of this page. Where the official page is silent, so are we.
- What is this?
- An IRS publication summarizing federal tax benefits and rules relevant to taxpayers with disabilities, including deductions, credits, and ABLE accounts.
- Why does it matter?
- It tells families what impairment-related work expenses and ABLE account contributions can do for their federal taxes and savings without invented estimates.
- What should I do next?
- Read the sections relevant to your situation (Impairment-Related Work Expenses, Credit for the Elderly or the Disabled, or ABLE Account) before filing federal taxes.
- How does this connect to the rest of the manual?
- ABLE accounts described in Publication 907 are the same type of account offered through state ABLE programs, so this publication explains the federal tax treatment of contributions and distributions.
Who it is for, as published
- You are disabled if you have a physical or mental disability that functionally limits your being employed, or a physical or mental impairment that substantially limits one or more major life activities.
Where this comes from
The publisher's own page is always more current than our summary of it. Open it before you act.
Claim this listing, or tell us it is wrong
Organizations can claim their listing, submit an update, or flag an error. Every request goes to our editorial team with your note attached.
About our research
SpecialNeeds.org uses AI-assisted research and review tools to help find, organize, cross-check and update resources. We link to original sources whenever possible. Information can change, and our research may be incomplete or contain errors.
SpecialNeeds.org is not a government agency, medical provider, law firm, insurer, school district or benefits administrator.
Please confirm eligibility, deadlines, costs, availability and other important details directly with the organization or official source before making decisions.
See something wrong or missing? Report a correction or suggest a resource.