No, unless your disability is blindness. This is the only condition for which an additional personal exemption can be claimed on a federal income tax return. However, if your income is very modest and you aren’t receiving Social Security benefits, you may be eligible for a tax credit for the elderly and permanently disabled. The credit is very small. Check with your state to see if there are any income tax breaks for state income tax purposes.
Net income after claiming all deductions from gross income and adjusted gross income, such as IRA deductions, itemized deductions, or the standard deduction, and personal exemptions.