Credit for the Elderly or the Disabled
Question: Can I claim the credit for the elderly or the permanently and totally disabled?
If you are a U.S. citizen or resident alien, you may qualify for this credit if before the end of 2012—
- you were age 65 or older; or
- you retired on disability, and when you retired you were permanently and totally disabled.
Even if you meet the above tests, you cannot claim the credit if either of the following exceeds certain amounts:
- Your adjusted gross income; or
- The total of your nontaxable social security, nontaxable pensions, nontaxable annuities, and nontaxable disability income.
- Publication 524, Credit for the Elderly or the Disabled
- Schedule R (Form 1040A or 1040) (PDF), Credit for the Elderly or the Disabled
Category: Child Care Credit, Other Credits
Subcategory: Credit for the Elderly or the Disabled