Does a disabled spouse qualify for the $480 dependent deduction?

A disabled spouse does indeed qualify for the $480 dependent deduction. This deduction is applicable under the tax code for a spouse who is disabled and meets specific criteria. The dependent deduction is intended to provide financial relief for families supporting individuals with disabilities, recognizing the additional challenges and expenses that may arise.

In this context, a disabled spouse can be considered a dependent if they meet the IRS's definition, which includes having a physical or mental condition that significantly limits one or more major life activities. This deduction helps to reduce the overall taxable income of the taxpayer, ultimately providing some tax relief and supporting families that include disabled individuals. Thus, claiming the deduction for a disabled spouse aligns with the intent of the tax code, which aims to assist families with additional burdens related to caregiving and support needs.