- You were age 65 or older at the end of 2023 OR
- You were under age 65 at the end of 2023 and:
- You were permanently and totally disabled on the day you retired
- You received taxable disability pay for tax year 2023
- You had not yet reached mandatory retirement age on January 1, 2023
- If your Filing status is Married Filing Separate, you cannot take the credit if you lived with your spouse at any time during the tax year.
- Income limits:
| Filing Status |
Cannot take credit if the Income on 1040 or 1040-SR Line 11 |
Cannot take the credit if you received: | |||
|---|---|---|---|---|---|
| Single, Head of Household, Qualifying Surviving Spouse | $17,500 or more | $5,000 or more of nontaxable Social Security Income, Pensions, Annuity, Disability Income | |||
| Married Filing Joint (one spouse eligible for credit) | $20,000 or more |
|
|||
| Married Filing Joint (Both spouses eligible for credit) | $25,000 or more | $7,500 or more of nontaxable Social Security Income, Pensions, Annuity, Disability Income | |||
| Married Filing Separate and lived apart for entire year | $12,500 or more | $3,750 or more of nontaxable Social Security Income, Pensions, Annuity, Disability Income |