The Credit for the Elderly or Disabled is a nonrefundable tax credit that may help lower your federal income tax bill if you're age 65 or older or permanently and totally disabled. The credit is calculated using Schedule R (Form 1040).
Because this credit is nonrefundable, it can reduce the tax you owe, but it won't increase your refund beyond your tax liability.
Who Qualifies for the Credit?
You may qualify if either of the following applies:
Age 65 or Older
You were age 65 or older by the end of 2026.
Permanently and Totally Disabled
If you were under age 65 at the end of 2026, you may still qualify if all of the following are true:
- You were permanently and totally disabled on the date you retired.
- You received taxable disability income during 2026.
- You had not reached your employer's mandatory retirement age before January 1, 2026.
Generally, you're considered permanently and totally disabled if you can't engage in substantial gainful activity because of a physical or mental condition that is expected to last continuously for at least a year or result in death.
Filing Status Restrictions
If your filing status is Married Filing Separately, you generally cannot claim the credit if you lived with your spouse at any time during the tax year.
However, you may qualify if you and your spouse lived apart for the entire year and meet the other eligibility requirements.
Income Limits
To qualify for the credit, your income must be below both the adjusted gross income (AGI) limit and the nontaxable income limit for your filing status.
AGI Limits
You cannot claim the credit if your AGI is:
| Filing Status | AGI Limit |
|---|---|
| Single, Head of Household, or Qualifying Surviving Spouse | $17,500 or more |
| Married Filing Jointly (one spouse qualifies) | $20,000 or more |
| Married Filing Jointly (both spouses qualify) | $25,000 or more |
| Married Filing Separately (lived apart all year) | $12,500 or more |
Nontaxable Income Limits
You cannot claim the credit if your total nontaxable income is:
| Filing Status | Nontaxable Income Limit |
|---|---|
| Single, Head of Household, or Qualifying Surviving Spouse | $5,000 or more |
| Married Filing Jointly (one spouse qualifies) | $5,000 or more |
| Married Filing Jointly (both spouses qualify) | $7,500 or more |
| Married Filing Separately (lived apart all year) | $3,750 or more |
What Counts as Nontaxable Income?
Nontaxable income generally includes:
- Social Security benefits
- Nontaxable pensions
- Nontaxable annuities
- Certain disability income
How to Claim the Credit
If you qualify, our software will help you complete Schedule R and calculate the credit.
To enter this information in your return:
- Go to Federal
- Select Deductions - Select My Forms
- Choose Credits
- Credit for the Elderly or the Disabled
If you're claiming the credit based on disability, you'll also need to complete Part II of Schedule R, which verifies your disability status.
What You'll Need
Before you begin, gather:
- Information about your disability income, if applicable
- Records of any nontaxable Social Security benefits, pensions, or annuities
- Your adjusted gross income (AGI)
- Documentation related to your retirement and disability status, if required
Additional Information
Please refer to the resources below for additional information about the Credit for the Elderly or Disabled: