If you're a U.S. citizen or resident alien, you may qualify for this credit if —

  • you were age 65 or older at the end of 2023; or
  • you retired on permanent and total disability, received taxable disability income for 2023 and on January 1, 2023, had not reached the mandatory retirement age.

A married individual must file a joint return to claim the credit unless the individual lived apart from his or her spouse for the entire taxable year or qualifies to file as head of household.

Even if you meet the above tests, you can't claim the credit if either of the following exceeds certain amounts:

  • your adjusted gross income; or
  • the total of your nontaxable social security benefits, nontaxable pensions, nontaxable annuities and nontaxable disability income.

For more information, see Publication 524, Credit for the Elderly or the Disabled.