ADHD

Attention Deficit Hyperactivity Disorder (ADHD), a neurodevelopmental disorder, presents challenges in attention, hyperactivity, and impulsivity. While it can significantly impact daily life, qualifying for the Disability Tax Credit (DTC) based solely on ADHD is often challenging.

Understanding the Disability Tax Credit

The DTC is a non-refundable tax credit available to individuals with severe and prolonged mental or physical impairments. To qualify, the impairment must significantly restrict daily living activities or prevent individuals from engaging in gainful employment.

ADHD and the DTC

Typically, ADHD alone does not qualify for the DTC. The reason is that while ADHD can cause significant difficulties, it often doesn’t meet the strict criteria for a severe and prolonged impairment that significantly restricts daily living activities.

However, there are exceptions:

• Severe ADHD: In rare cases, ADHD can be so severe that it results in significant impairments in daily living and prevents the individual from holding down a job.
• Coexisting conditions: If ADHD is accompanied by other conditions that qualify for the DTC, it could increase the chances of eligibility.

Key Considerations for Claiming the DTC

If you believe you might qualify for the DTC due to ADHD, you’ll typically need:

• Detailed medical records: These documents should clearly outline the extent of your impairments and how they affect your daily life.
  
• Evidence of limitations: Provide information on specific activities you find challenging due to ADHD.

Living with ADHD can be challenging. Understanding your tax options can help manage the financial aspects of your condition. Consult with our tax professional to determine eligibility for the DTC and other tax benefits.