Income Limits for Elderly or Disabled Credit

There are tow income limits you must consider to determine if you can claim the credit for the elderly or the disabled.

The first is the amount of your adjusted gross income (AGI).

The second is the amount of nontaxable social security and other nontaxable pensions you received during the tax year.

Page 219 of the IRS Publication 17 has a table of income limits for the elderly or the disabled credit. Below is the table of income limits for the eligibility test for elderly or the disabled credit. You cannot take the elderly or disabled tax credit if EITHER of the last two columns is true for your situation.

If your tax filing status is...	Your AGI is equal to or more than..	The total of your nontaxable social security and other nontaxable pensions(s) is equal to or more than..
Single, head of household, qualifying widow(er) with dependent child	$17,500	$5,000
Married filing jointly and BOTH spouses qualify	$25,000	$7,500
Married filing jointly and only one spouse qualifies	$20,000	$5,000
Married filing separately and you did not live with your spouse at any time during the year	$12,500	$3,750