Am I considered disabled?

On the Michigan 1040 form line 9c it states that I can take a special exemptions if I am meet any of the following requirements.

c. Number of individuals who qualify for one of the following special exemptions:

deaf, blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled

I have cancer and have been diagosed as terminal and my wife has birth defects including a artifical left leg and has not been able to work for years.  We both draw social security disablilty.  The instructions in the MI-1040 work book consider you disabled if you meet the following as decided by the social security administration.

Totally and permanently

disabled means disabled as defined

under Social Security Guidelines 42

USC 416.

When I looked this up it was as clear as mud to me.

When I called the Michigan state tax help line in their booklet the lady said she didn't know and to call social security.  My question is if the social security system considers me disabled is this enough to satisfy the state of Michigan's requirement allowing me to claim the special exemption on my Michigan tax return?

I looked up the definition of disability you referred to (about halfway down the following webpage):

http://www.law.cornell.edu/socsec/act/0216.htm

My opinion for the 2 cents that it's worth, is that you are both permantly and totally disabled and can take the exemption.

As always, should you rely on my comment without professional advice, you do so at your own risk.

You might check back here frequently over the next day or two and see if Taxagent (a tax attorney who regularly posts here) responds to your question.

life is not fair:

Totally and permanently disabled means disabled as defined under Social Security Guidelines 42 USC 416.

42 U.S.C. § 416 defines "disability" for most purposes of Social Security, and as applies here, is the definition used to determine whether you qualify for SSDI benefits on your own disability. Thus, if you have been determined disabled by SSA and awarded SSDI, you'll be disabled for purposes of the MI exemption, too. This is not surprising as it is the same standard federal tax law uses for certain disabililty related benefits, too.