Page 15 - Tax Amendment Return - Individuals
P. 15

// FINANCIALLY DISABLED







          - The time periods for claiming a refund are


               suspended for the period in which you are


               financially disabled.


          - For a joint income tax return, only one spouse

               has to be financially disabled for the time period


               to be suspended.


          - You are financially disabled if you are unable to

               manage your financial affairs because of a


               medically determinable physical or mental


               impairment which can be expected to result in


               death or which has lasted or can be expected to

               last for a continuous period of not less than 12


               months.


                                                      t
          - However, you aren? treated as financially
               disabled during any period your spouse or any


               other person is authorized to act on your behalf


               in financial matters.
   10   11   12   13   14   15   16   17   18   19   20