To take the Credit for the Elderly or Disabled, by the end of the tax year you must have been (a) age 65 or older, OR (b) permanently and totally disabled.
If you were considered to be totally and permanently disabled, there are (2) other qualifications that must be met for you to be eligible to take the credit (see "I qualify as disabled" below).
How do I know if I am "permanently and totally disabled"?
To be considered totally and permanently disabled, the person in question must meet BOTH of the following conditions per the Schedule R instructions:
- "He or she cannot engage in any substantial gainful activity because of a physical or mental condition.
- A doctor must determine that the condition has lasted or can be expected to last continuously for at least a year, or that the condition can lead to death."
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 take the credit?
If you qualify as being permanently and totally disabled, you must also meet BOTH of the qualifications below to take the Credit for the Elderly or Disabled.
- You received taxable disability income during the tax year.
- On January 1 of last year, you had not reached the mandatory retirement age. The mandatory retirement age is the age at which your employer's retirement program would have required you to retire.
Income Limits for the Credit for the Elderly or the Disabled
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THEN you generally cannot take the credit if: |
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IF you are . . . |
Form 1040, or 1040-SR line 11 is . . . |
Or you received . . . |
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Single, head of household, or qualifying widow(er) |
$17,500 or more |
$5,000 or more of nontaxable social security or other nontaxable pensions, annuities, or disability income |
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Married filing jointly and only one spouse is eligible for the credit |
$20,000 or more |
$5,000 or more of nontaxable social security or other nontaxable pensions, annuities, or disability income |
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Married filing jointly and both spouses are eligible for the credit |
$25,000 or more |
$7,500 or more of nontaxable social security or other nontaxable pensions, annuities, or disability income |
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Married filing separately and you lived apart from your spouse for all of the current tax year |
$12,500 or more |
$3,750 or more of nontaxable social security or other nontaxable pensions, annuities, or disability income |
Additional Information
For more information on who can take the elderly or disabled credit click here