You may qualify for the Credit for the Elderly or Disabled if, by the end of the tax year, you were either:
- Age 65 or older, or
- Permanently and totally disabled
If you're qualifying based on disability, you must meet additional requirements before you can claim the credit.
How Do I Know If I'm Permanently and Totally Disabled?
To be considered permanently and totally disabled, you must meet both of the following conditions:
- You cannot engage in any substantial gainful activity because of a physical or mental condition.
- A doctor has determined that the condition:
- Has lasted continuously for at least one year,
- Is expected to last continuously for at least one year, or
- Can be expected to result in death.
Generally, substantial gainful activity means work performed for pay or profit. If you're able to perform significant work on a regular basis, you may not meet the IRS definition of permanently and totally disabled.
Please see the Instructions for Schedule R for different examples of what could be considered as performing a substantial gainful activity.
I Qualify as Disabled. Can I Claim the Credit?
If you're permanently and totally disabled, you must also meet both of the following requirements:
- You received taxable disability income during the tax year.
- On January 1 of the tax year, you had not reached your employer's mandatory retirement age.
Mandatory retirement age is the age at which your employer's retirement plan would have required you to retire.
Income Limits for the Credit
You generally can't claim the credit if your income or nontaxable benefits exceed the amounts below:
| Filing Status | AGI (Form 1040, Line 11) | Nontaxable Social Security, Pensions, Annuities, or Disability Income |
|---|---|---|
| Single, Head of Household, or Qualifying Surviving Spouse | $17,500 or more | $5,000 or more |
| Married Filing Jointly (one spouse qualifies) | $20,000 or more | $5,000 or more |
| Married Filing Jointly (both spouses qualify) | $25,000 or more | $7,500 or more |
| Married Filing Separately (lived apart all year) | $12,500 or more | $3,750 or more |
How Do I Enter the Credit for the Elderly or Disabled?
To enter this credit in the program:
- Go to Federal.
- Select Deductions - Select My Forms
- Choose Credits
- Select Credit for the Elderly or Disabled
The program will determine whether you qualify and calculate the credit automatically.
What Else Should I Know?
The Credit for the Elderly or Disabled is subject to both eligibility and income limitations. If you're claiming the credit based on disability, you'll need to meet the IRS definition of being permanently and totally disabled, receive taxable disability income, and satisfy the applicable income requirements.
Once you've entered your information, the software will determine your eligibility and calculate the allowable credit based on IRS rules.
Additional Information
For more information on who can take the elderly or disabled credit click here.