When Special Care Is Needed: The Special Needs Trust A special needs trust helps care for a special needs child when you’re gone. Share | Have A Question About This Topic? Name Email Address Question Thank you! Oops! Related Content The Business Cycle How will you weather the ups and downs of the business cycle? Potential Income from an IRA Estimate your monthly and annual income from various IRA types. Does Your Child Need to File an Income Tax Return? When your child has income, there’s a good chance that he or she will need to report it and pay taxes.