Credit for Elderly or Disabled

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

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

However, your income must also fall below the limits set for your filing status to claim this credit.

Your filing status

If you’re filing as single, head of household, or qualifying widow(er), you can’t claim the credit if one 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 married filing jointly 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 married filing jointly and only one 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 married filing separately, you can only claim this credit if you lived apart from your spouse for the entire year. If you’re married filing separately and 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.

Claiming the credit

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:

  1. Check the Schedule R, Part I boxes that tell your filing status and age.
  2. Fill out Schedule R, Part II.
  3. Fill out Schedule R, Part III, Lines 11 and 13, if applicable.
  4. Enter “CFE” on the dotted line next to Form 1040, Line 53.
  5. Attach Schedule R to the return.

To learn more, see Publication 524: Credit for the Elderly or the Disabled at www.irs.gov.

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