The Tax Highlights for Persons with Disabilities (Publication 907) document is published yearly by the IRS and is aimed at preparing the disabled community for filing specific tax returns. It includes highlights about income, itemized deductions, tax credits, household employers, and business tax incentives. In its most recent publication issued on December 18, 2015, it discusses the ABLE Act and the benefits it can provide for disabled persons and their families. It is important to keep in mind that this publication is slightly outdated in that there is no longer a residency requirement for establishing an ABLE account.
