You might qualify for this credit if either of these applies:

• You’re age 65 or older.
• You’re under 65 and both of these apply:
  • You retired on permanent and total disability
  • You received taxable disability benefits.

If you pass the age or disability test, your income must fall below the limits set for your filing status to claim this credit.

If you’re filing as single, head of household, or qualifying widow(er), you can’t claim the credit if 1 of these applies:

• Your adjusted gross income (AGI) is $17,500 or more.
• You received $5,000 or more of nontaxable Social Security or other nontaxable pension or disability benefits.

If you're filing a joint return and both of you pass the age or disability test, you can’t claim the credit if either of these applies:

• Your AGI is $25,000 or more.
• You received $7,500 or more in nontaxable benefits.

If you're filing a joint return and only 1 of you passes the age or disability test, you can't claim the credit if either of these applies:

• Your AGI is $20,000 or more.
• You received $5,000 or more in nontaxable benefits.

If you’re filing married filing separately, you can only claim this credit if you lived apart from your spouse for the entire year. If you're filing married filing separately and you pass the age and disability test, you can’t claim the credit if either of these applies:

• Your AGI is $12,500 or more.
• You received $3,750 or more in nontaxable benefits.

Claim the credit on Schedule R. Figuring the credit is a multi-step process that considers your:

• Age
• Filing status
• Disabled status

You can let the IRS figure the credit amount for you by using Schedule R and:

1. Selecting the Schedule R, Part I boxes telling your filing status and age
2. Completing Schedule R, Part II
3. Completing Schedule R, Part III, lines 11 and 13, if applicable
4. Entering “CFE” on the dotted line next to Form 1040, line 53 and attaching Schedule R to the return

To learn more, see IRS Publication 524: Credit for the Elderly or the Disabled.