What this means
m21-1:XIII.ii.4.A explains certifications of permanent and total (p&t) disability for internal revenue service (irs) purposes. In plain terms, the official guidance says claimants of the Internal Revenue Service (IRS) Disability Income Exclusion are required to submit a certificate attesting to permanent and total (P&T) disability. It also addresses the table below describes the stages in the process of certifying P&T disability.
How this may help with a claim
Use m21-1:XIII.ii.4.A to audit how VA handled certifications of permanent and total (p&t) disability for internal revenue service (irs) purposes. Start with the decision date, the issue being reviewed, and the evidence VA was allowed to consider, then compare the record with this rule: Claimants of the Internal Revenue Service (IRS) Disability Income Exclusion are required to submit a certificate attesting to permanent and total (P&T) disability. The table below describes the stages in the process of certifying P&T disability. Cite the exact document and page when raising a factual or procedural error, and use the review rights in the actual notice for any deadline.
What to review in your file
- Check the file against this official condition: when a certificate of P&T disability is required for IRS purposes
- Confirm that the record or notice addresses this source point: XIII.ii.4.A.1.a. When a Certificate of P&T Disability Is Required for IRS Purposes
- Document how this stated step or exception applies: Claimants of the Internal Revenue Service (IRS) Disability Income Exclusion are required to submit a certificate attesting to permanent and total (P&T) disability.
Important limits
m21-1:XIII.ii.4.A explains VA guidance for certifications of permanent and total (p&t) disability for internal revenue service (irs) purposes; it does not guarantee an award or replace the statutes, regulations, binding decisions, and review instructions that control an individual claim. Conditions and exceptions still matter, including this source point: Claimants of the Internal Revenue Service (IRS) Disability Income Exclusion are required to submit a certificate attesting to permanent and total (P&T) disability. The table below describes the process for denying a request for a certificate of P&T disability if there is no current rating establishing the existence of total disability.
Search terms when useful
Phrases that may help when searching your claim file or this library.
- Certifications of Permanent and Total (P&T) Disability for Internal Revenue Service (IRS) Purposes
- m21-1:XIII.ii.4.A
- Certifications Permanent Total
- Disability Internal Revenue
- Certificate Disability Purposes
- when certificate disability required
- process certifying disability
- prepare certificate disability
Original VA guidance
The official VA text of this section
Overview
In This Section
This section contains the topic " Certificate of P&T Disability for IRS Purposes."
1. Certificate of P&T Disability for IRS Purposes
Introduction
This topic contains information on certificates of P&T disability for IRS purposes, including
- when a certificate of P&T disability is required for IRS purposes
- process for certifying P&T disability
- how to prepare the certificate of P&T disability, and
- how to deny the request for a certificate of P&T disability.
Change Date
May 14, 2015
XIII.ii.4.A.1.a. When a Certificate of P&T Disability Is Required for IRS Purposes
Claimants of the Internal Revenue Service (IRS) Disability Income Exclusion are required to submit a certificate attesting to permanent and total (P&T) disability.
Under an agreement with the IRS, the IRS will accept a Department of Veterans Affairs (VA) certification on VA Form 21-0172, Certification of Permanent and Total Disability, based solely on an existing rating of P&T disability in place of the required private physician’s statement, if the form is completed and signed by a member of the rating activity.
XIII.ii.4.A.1.b. Process for Certifying P&T Disability
The table below describes the stages in the process of certifying P&T disability.
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| Stage | Description |
|---|---|
| 1 | VA refers requests for certification of P&T disability for income tax purposes to the rating activity with the claims folder. |
| 2 | The rating activity determines if the Veteran was rated as having any of the following during the year for which certification is requested a combined service-connected evaluation of 100 percent (other than rating schedule cases under 38 CFR 4.28, 38 CFR 4.29, or 38 CFR 4.30) a total evaluation on the basis of individual unemployability, or a P&T evaluation for disability pension purposes. Note: A pending future examination has no significance for purposes of this certification. |
XIII.ii.4.A.1.c. How to Prepare the Certificate of P&T Disability
The table below describes how to prepare and send a certificate of P&T disability after VA has determined that it can issue the certificate.
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| Stage | Who Is Responsible | Description |
|---|---|---|
| 1 | rating activity | Completes VA Form 21-0172 to indicate the following: the earliest date during the calendar year for which certification is requested and for which the rating decision establishes the total evaluation the Veteran’s full name the Veteran’s Social Security number the status of the case as either a compensation or pension case (check the appropriate CFR reference) whether or not the total disability was based in whole or in part on the loss or loss of use of a limb. |
| 2 | rating activity | Dates and signs the certificate. |
| 3 | authorization activity | Sends the certificate to the Veteran. Notes: A cover letter is not needed. Annotate the request to show the date the certificate was mailed to the Veteran. If the claims folder is an electronic claims folder (eFolder), add an annotation in the Veterans Benefits Management System (VBMS) in the SUBJECT field under DOCUMENT PROPERTIES of the request document. |
XIII.ii.4.A.1.d. How to Deny the Request for a Certificate of P&T Disability
The table below describes the process for denying a request for a certificate of P&T disability if there is no current rating establishing the existence of total disability.
Scroll sideways to see the full table.
| Stage | Description |
|---|---|
| 1 | The rating activity annotates the request in the following manner No current rating, or Total disability not shown by rating initials and dates the request, and refers the request to the authorization activity. Important: If the claims folder is an eFolder, add the annotation in VBMS in the SUBJECT field under DOCUMENT PROPERTIES of the request document. |
| 2 | The authorization activity advises the Veteran as follows: VA may issue a certification of disability for income tax purposes only when the Veteran’s claims record establishes that he or she was rated as having a permanent, total disability for compensation or pension purposes during the year for which certification is claimed. As you were not rated totally disabled during that year, we cannot furnish a certification. |
Note: Do not furnish notice of procedural and decision review rights with the letter advising that no certification will be issued. Certification is contingent on evaluation of disability, an issue for which notification of decision review rights has already been furnished.