Special Needs Planning


We are committed to helping families with individuals having special needs to effectively understand and plan for the unique tax issues that arise in such circumstances.

This is a specialized area of practice in which not all CPAs are knowledgeable. It is therefore crucial that you work with a CPA who is well versed in public benefit entitlements, as well as the issues associated with physical and cognitive disabilities. In providing services within this highly specialized area, we can also assist with other services, such as providing advice with regard to the employment of a caregiver for the disabled individual.

We work with financial advisors and attorneys that specialize in working with families of disabled children or adults. We can be a valuable addition to your network of advisors to ensure that the quality of life is maximized.

We provide the following services:

Estate, trust & tax planning for individuals with disabilities & their families

Transferring assets to an individual with special needs could potentially disqualify them from public benefits. Therefore, planning such transfers without disqualifying an individual's public benefits becomes paramount. We can work with your attorney to implement any strategy and to assist in analyzing resulting tax consequences.

Trust income tax return preparation

We have knowledge of the tax treatment and reporting obligations of special needs trusts. We can ensure that distributions to trust beneficiaries are properly calculated and that any income taxable to an individual beneficiary is properly reported. We can maximize the benefit provided to the trust beneficiary without compromising the integrity of the trust.

Individual income tax preparation

There are several special deductions or credits available to special needs individuals or parents of special needs children. We can assist in maximizing available deductions.

Payroll services

If a family needs to employ a caregiver, the family should be aware of any associated payroll compliance. If the caregiver is classified as an employee, there may be workers compensation and unemployment tax issues.

Additional Resources:

The premier national organization dealing with Special Needs Trust -

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