To qualify for this tax credit, a person must be either:
- Age 65 or older, or
- Retired on permanent and total disability and have taxable disability income.
The credit for the elderly and the disabled in limited by two different income limitations. First, a person's adjusted gross income must be less than the following limits:
- Single: $17,500
- Married Filing Jointly: $20,000 with one spouse eligible, or $25,000 with both spouses eligible
- Married Filing Separately: $12,500
- Head of Household: $17,500
- Qualifying Widow(er): $17,500
Secondly, a person's nontaxable income from Social Security benefits, pensions, annuities or disability income cannot must be less than the following amounts:
- Single: $5,000
- Married Filing Jointly: $5,000 with one spouse eligible, or $7,500 with both spouses eligible
- Married Filing Separately: $3,750
- Head of Household: $5,000
- Qualifying Widow(er): $5,000
Credit for the Elderly and Disabled Forms and Instructions
Schedule R (for Form 1040)Instructions for Schedule R
