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Category: Credits

Who Can Take the Credit for the Elderly or Disabled?

The credit is based on your filing status, age, and income. If you are married filing a joint return, it is also based on your spouse's age and income. You may be able to take this credit if either of the following applies:

  1. You were age 65 or older at the end of the current tax year, or
  2. You were under age 65 at the end of the current tax year and you meet all of the following.
    • You were permanently and totally disabled on the date you retired. If you retired before 1977, you must have been permanently and totally disabled on January 1, 1976, or January 1, 1977.
    • You received taxable disability income for the current tax year.
    • On January 1 of the current tax year you had not reached mandatory retirement age (the age when your employer's retirement program would have required you to retire).

For further information on qualifications for credit for the elderly or disabled click here

For information on What Is Permanent and Total Disability?

Note: The Credit for the Elderly or Disabled is a "Nonrefundable" credit which means that it can only reduce your tax liability, if any.  If your tax liability is already $0, you will not be eligible to receive this credit.