Figure 5-A. Are You a Qualified Individual?

Figure 5-A. Are You a Qualified Individual?

Summary: Figure 5-A is flowchart is used to determine if a taxpayer is a qualified individual to take the credit for the elderly or the disabled.

Start

This is the starting of the flowchart.

Decision (1)

Were you married at the end of the tax year?

IF Yes Continue to Decision (2)
If No Continue to Decision (4)

Decision (2)

Did you live with your spouse at any time during the during the tax year?

Footnote 1: However, you may be able to claim this credit even if you lived with your spouse during the first 6 months of the tax year, as long as you qualify to file as head of household. You qualify to file as head of household if you are considered unmarried and meet certain other conditions. See Pub. 501 for more information.

IF Yes Continue to Decision (3)
If No Continue to Decision (4)

Decision (3)

Are you filing a joint return with your spouse?

If Yes Continue to Decision (4)
If No Continue to Process (a)

Decision (4)

Are you a United States citizen or Resident Alien?

Footnote 2: If you were a nonresident alien at any time during the tax year and were married to a United States citizen or resident alien at the end of the tax year, see United States Citizen or Resident Alien under Qualified Individual. If you and your spouse choose to treat you as a United States resident alien, answer Yes to this question.

IF Yes Continue To Decision (5)
IF No Continue To Process (a)

Process (a)

You aren't a qualified individual and can't take the credit for the elderly or the disabled.

Continue To End

Decision (5)

Were you 65 or older at the end of the tax year?

IF Yes Continue To Process (b)
IF No Continue To Decision (6)

Process (b)

You are a qualified individual and may be able to take the credit for the elderly or the disabled unless your income exceeds the limits in Figure 5-B.

Continue To End

Decision (6)

Are you retired on permanent and total disability?

IF Yes Continue To Decision (7)
IF No Continue To Process (a)

Decision (7)

Did you reach mandatory retirement age before the tax year?

Footnote 3: Mandatory retirement age is the age set by your employer at which you would have been required to retire, had you not become disabled.

IF Yes Continue To Process (a)
IF No Continue To Decision (8)

Decision (8)

Did you receive taxable disability benefits during the tax year?

IF Yes Continue To Process (b)
IF No Continue To Process (a)

End

This is the ending of the flowchart.