Being "financially disabled" (Code Sec 6511(h) refers to a situation where an individual is unable to manage their financial affairs due to a medically determinable physical or mental impairment.
This impairment must be expected to result in death or last for a continuous period of not less than 12 months.
In the context of tax refunds, if a taxpayer is financially disabled, the period of time for claiming a refund is suspended during the period of disability. However, this does not apply if the individual's spouse or another person is authorized to act on their behalf in financial matters.