The Credit for the Elderly or Disabled is a nonrefundable tax credit available to certain taxpayers who are either age 65 or older or permanently and totally disabled. This credit can reduce your tax liability and is claimed using Schedule R.
Eligibility Requirements
You may qualify for the credit if:
- You were age 65 or older by the end of 2025, OR
- You were under age 65 at the end of 2025 and:
- You were permanently and totally disabled on the day you retired
- You received taxable disability income during 2025
- You had not reached mandatory retirement age before January 1, 2025
Filing Status Restrictions
If your filing status is Married Filing Separately, you cannot claim the credit if you lived with your spouse at any time during the tax year.
Income Limits
To qualify, your income must fall below both of the following thresholds:
Adjusted Gross Income (AGI) Limits
| Filing Status | Cannot take credit if AGI is: |
| Single, Head of Household, 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
| Filing Status | Cannot take credit if nontaxable income is: |
| Single, Head of Household, 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 |
Nontaxable income includes:
- Social Security benefits
- Nontaxable pensions
- Annuities
- Disability income
How to Claim the Credit
To enter this credit into your return, follow this path:
- Federal
- Deductions
- Select My Forms
- Credits
- Credit for the Elderly or the Disabled
You will complete Schedule R to calculate and report the credit. If you are disabled, you must also complete Part II of Schedule R to verify your condition.