ITR-DD — The Complete Guide to the Confirmation of Diagnosis of Disability Form
The ITR-DD confirms, for tax purposes, that you, your spouse, or your child meets the legal definition of disability. This guide explains how the form is structured, who completes each part, how long it stays valid, and what it unlocks on your tax return.
Download Official ITR-DD Form (PDF)You do not submit the ITR-DD with your tax return. Keep it fully completed and available — SARS will only request it if your return is selected for audit or inspection.
What is the ITR-DD?
The ITR-DD — Confirmation of Diagnosis of Disability — is the form SARS requires you to retain as supporting evidence that you, your spouse, or your child meets the definition of disability under Section 6B(1) of the Income Tax Act.
Source: SARS — Tax and Disability page; ITR-DD form
Existing valid forms remain valid:
If you already have a current, valid ITR-DD, you don't need a new one simply because SARS has updated the form template — the latest version applies only to new applicants.
Source: SARS — Updated Confirmation of Disability Diagnosis (ITR-DD) form news item
How the form is structured
| Part | What it covers | Who completes it |
|---|---|---|
| Part A | Details of the person with the disability | The person themselves, or their parent, guardian, or curator |
| Part B | Diagnostic criteria | A duly registered medical practitioner |
| Part C | Certification | The same medical practitioner |
| Part D | Further detail | The same medical practitioner |
Source: ITR-DD form (SARS); SARS — Tax and Disability page; SARS — How to Claim Tax Credits for Disability-related Medical Expenses
Who counts as a qualifying medical practitioner:
A duly registered practitioner, trained to diagnose the applicable disability or express an opinion on it. SARS gives examples relevant to each disability category — for instance:
- Vision: Optometrist or Ophthalmologist
- Hearing: Audiologist or Ear, Nose and Throat Specialist
- Speech: Speech-Language Pathologist
- Physical: Orthopaedic Surgeon, Neurosurgeon, Physiotherapist, or Occupational Therapist
- Intellectual or psychiatric: Psychiatrist or Clinical Psychologist
Source: ITR-DD form (SARS); SARS — Guide on the Determination of Medical Tax Credits (Issue 18)
These examples aren't a closed list:
SARS notes these are illustrative examples of practitioners specifically trained for a category — the list isn't necessarily limited to only those named. For example, certain educational psychologists trained to administer IQ tests (though not GAF scores) may be positioned to provide a relevant assessment.
Source: SARS — Guide on the Determination of Medical Tax Credits (Issue 18)
The legal test
The medical practitioner must assess whether the functional limitations of the disability on the person's ability to perform activities of daily living are "moderate to severe."
Source: ITR-DD form (SARS)
What "moderate to severe" means:
A significant restriction on a person's ability to function or perform daily activities — assessed after maximum correction (for example, appropriate therapy, medication, or assistive devices), except where the specific diagnostic criteria indicate otherwise.
Source: ITR-DD form (SARS); SARS — Guide on the Determination of Medical Tax Credits (Issue 18)
The assessment is about functional impact, not diagnosis alone:
The form is designed to capture the functional impact of the impairment on daily life — not simply the name of the medical condition.
Source: ITR-DD form (SARS)
The duration requirement:
The impairment must have lasted, or be expected to last, for a continuous period of more than 12 months.
Source: ITR-DD form (SARS)
Both conditions must be met:
Only where the impairment is moderate to severe, AND has lasted (or is prognosed to last) more than 12 months, is the person regarded as having a disability as defined in Section 6B(1).
Source: ITR-DD form (SARS)
How long it stays valid
| Situation | Validity |
|---|---|
| Disability is permanent | 10 years |
| Disability is temporary | 1 year |
| First diagnosed in 2020 or earlier | Original certificate extended a further 5 years from its expiry date — provided the disability remains moderate to severe |
| First diagnosed after 2020 | Valid for 1 year from 1 March of the year of assessment in which the practitioner signed the form |
Source: SARS — Tax and Disability page; ITR-DD form (SARS); SARS — Guide on the Determination of Medical Tax Credits (Issue 18)
A practical reassurance:
If your situation falls into the pre-2020 extension category, you do not need to complete a new ITR-DD until the extended expiry date arrives — provided nothing about the moderate-to-severe assessment has changed.
Source: ITR-DD form (SARS)
What a confirmed ITR-DD unlocks
If you, your spouse, or your child has a disability confirmed via a duly completed ITR-DD, you can claim 33.3% of qualifying out-of-pocket medical expenses (including disability-related expenses) — plus 33.3% of medical scheme contributions exceeding 3 times the medical scheme fees tax credit you're entitled to.
Source: SARS — Tax and Disability page
An important distinction:
This more generous treatment applies only where the disability belongs to you, your spouse, or your child. A disabled dependant who is not your spouse or child — for example, a parent — doesn't unlock this specific treatment, though their qualifying expenses may still be claimed under the standard rules. Full calculation walkthrough →
Source: SARS — Tax and Disability page
The expense must connect to the specific disability:
SARS's prescribed expense list only qualifies an item if it's directly connected to the relevant disability. SARS's own example: a hand-held GPS device would qualify for a person with a visual impairment, but not for a wheelchair user without visual impairment — even though the device appears on the list.
Source: SARS — Tax and Disability page
When you claim it:
When you submit your ITR12 for the relevant year of assessment.
Source: SARS — Tax and Disability page
Full medical tax credit calculator — see exactly how much you can claim →
Getting it completed & submitted
- Step 1 — Complete Part A
You (or the relevant parent, guardian, or curator) complete Part A with the person's details. Make sure your tax reference number and ID are exactly correct. - Step 2 — Take it to a qualifying medical practitioner
Bring the printed form to a duly registered medical practitioner trained in the relevant disability category. They must complete and physically sign Parts B, C, and D.Common Pitfall: Ensure the doctor's practice number is clearly written and that they stamp/sign the document properly. SARS regularly rejects forms missing a clear practice number.
- Step 3 — Keep it safe (Do not submit immediately)
Do not submit the ITR-DD with your ITR12. Keep the fully completed form safely in your records — SARS will request it only if your return is selected for audit or inspection.
Source: SARS — Tax and Disability page
- Step 4 — How to Submit (When Requested)
If SARS selects you for verification and requests supporting documents, you must scan the physical, signed ITR-DD and upload it to your eFiling profile. Alternatively, you can submit it via the SARS Online Query System or at a SARS branch (appointment required).
Accessibility support at SARS branches:
SARS branches offer a specialised service for people with hearing and/or walking disabilities. Booking an appointment in advance is recommended.
Frequently Asked Questions
Related guides and tools
Medical & income tax guides
Related forms
Sources and references
- SARS — Tax and Disability — sars.gov.za/types-of-tax/personal-income-tax/tax-and-disability/
- SARS — ITR-DD (Confirmation of Diagnosis of Disability — External Form) — sars.gov.za/find-a-form/
- SARS — Updated Confirmation of Disability Diagnosis (ITR-DD) form — sars.gov.za/latest-news/
- Income Tax Act 58 of 1962 — Section 6B(1) — Primary legislation
Last reviewed: June 2026. Next review: upon any update to the ITR-DD form or the Guide on the Determination of Medical Tax Credits.