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Category: Credits

What is Permanent and Total Disability?

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

 

 

THEN you generally cannot take the credit if:

 

IF you are . . .

The amount on Form 1040A, line 22, or 

Form 1040, line 38, is . . .

Or you received . . .

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

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

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

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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