You are considered permanent and totally disabled if you cannot engage in any gainful activity because of a physical or mental condition OR a qualified physician has decided that the condition has or will last for at least a year or expected to result in death.
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, line 8b, 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 |
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