Elderly or the Disabled Credit

If you are at least 65 years old at the end of the tax year or retired on permanent and total disability, you may be a qualified individual for this credit for the elderly or the disabled.

How to claim the credit for the elderly or the disabled?

To claim the credit for the elderly or the disabled, your income must be within certain limits (see Income Limits for Elderly or Disabled Credit) for your tax filing status. Credit for the elderly or the disabled is reported on the tax form 1040 line 48 before the line for education credits.

Who qualify to take the elderly or the disabled tax credit?

To qualify for the credit for the elderly or the disabled, you must have been a US citizen or resident for the entire tax year.

If you are married, you generally must file a joint tax return, and not use a married filing separately tax filing status. However, if you and your spouse did not live in the same household at any time during the tax year, you can file either joint or separate tax returns and still take the elderly or the disabled tax credit.

If you are married but qualify for the head of household tax filing status, you can file as head of household and take the credit for the elderly or the disabled credit. You can figure out the credit for the elderly or the disabled here. 

• You can take the credit if you were age 65 or older at the end of the tax year.

• If you are under 65, you can qualify for the elderly or the disabled tax credit only if:
  • You are retired on permanent and total disability or you were permanently and totally disabled when you retired,

  • You have taxable disability income and

  • You did not reach mandatory retirement age before the tax year began

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