Every year at this time millions of Americans scramble to file or extend their income tax returns. This article explores some of the Internal Revenue Code (IRC) sections that might affect (or relate to) the taxation of parents of disabled or special healthcare needs children. Many of these tax provisions also apply to parents with adult children who are disabled or have special healthcare needs. It specifically focuses on federal income taxes and does not discuss state income taxes, which vary a great deal from state to state. In all cases, a tax advisor or the IRS should be consulted.