With regard to a claimant who is disabled, the claimant shall provide with his or her return proof that his or her disability is in effect for the taxable year to which the claim relates. Proof of disability may be demonstrated by any of the following: 1.
(1)#
A statement from the Veteran’s Administration certifying that the claimant is receiving a disability benefit due to 100 percent disability.
(2)#
A document, or copy of a document, from the Social Security Administration stating the date the disability began.
(3)#
A statement from a physician, as defined in s. 448.01 (5), stating the beginning date of the disability and whether the disability is permanent or temporary.