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Disabled dependent working at sheltered workshop.
For purposes of the gross income test, the gross income of an individual who is permanently and totally disabled at any time during the year doesn't include income for services the individual performs at a sheltered workshop. The availability of medical care at the workshop must be the main reason for the individual's presence there. Also, the income must come solely from activities at the workshop that are incident to this medical care.
A “sheltered workshop” is a school that:
Provides special instruction or training designed to alleviate the disability of the individual; and
Is operated by certain tax-exempt organizations or by a state, a U.S. possession, a political subdivision of a state or possession, the United States, or the District of Columbia.
Permanently and totally disabled has the same meaning as for Qualifying Child.
