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Filing Taxes?

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I need help!

Last tax year ('06) we cashed in half of our retirement (IRAs, stocks,

etc) to pay for autism costs and this tax year ('07) we cashed in the

other half. In filing taxes (Turbo Tax) we have found that you can

waive the tax penalty for this under something called 'permanent

disability' which doesn't specify what that means. Does anyone know

if we can claim the 'permanent disability' as our son with an autism

diagnosis? Thanks to anyone who knows!!! Private responses are

welcome if needed!

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