On September 26, 2013, the Internal Revenue Service released a revised version of Publication 3966: Living and Working with Disabilities. The two page information sheet provides “basic information about existing tax credits and benefits that may be available to qualifying taxpayers with disabilities, parents of children with disabilities, and businesses or other entities wishing to accommodate persons with disabilities.”
While there is far more information in each of the longer publications linked to in the article, this is a good reference sheet for practitioners in advising clients with disabilities, parents of children with disabilities, and businesses that employ people with disabilities as to what tax benefits they may be entitled to.
For even more information, see IRS Publication 907, Tax Highlights for Persons with Disabilities.