Tax Preparation Help  
Publication 17 2008 Tax Year

Figure 33-A. Are You a Qualified Individual? and Figure 33-B. Income Limits

Summary: This flowchart is used to determine if a taxpayer is a qualified individual to take the credit for the elderly or the disabled. The list that follows the flowchart illustrates the conditions that disqualify an individual from the credit for the elderly or the disabled.

Start

This is the starting of the flowchart.

Decision (1)

Were you a U.S. citizen or resident? (see Footnote 1)

Footnote 1: If you were a nonresident alien at any time during the tax year and were married to a U.S. citizen or resident at the end of the tax year, see U.S. Citizen or Resident under Qualified Individual. If you and your spouse choose to treat you as a U.S. resident, answer “yes” to this question.

IF Yes Continue To Decision (2)
IF No Continue To Process (a)

Process (a)

You are not a qualified individual and cannot take the credit for the elderly or the disabled.

Continue To End

Decision (2)

Were you 65 or older at the end of the year?

IF Yes Continue To Process (b)
IF No Continue To Decision (3)

Process (b)

You are a qualified individual and may be able to take the credit for the elderly or the disabled unless your income exceeds the limits in Figure 33-B.

Continue To End

Decision (3)

Are you retired on permanent and total disability?

IF Yes Continue To Decision (4)
IF No Continue To Process (a)

Decision (4)

Did you reach mandatory retirement age before this year? (see Footnote 2)

Footnote 2: Mandatory retirement age is the age set by your employer at which you would have been required to retire, had you not become disabled.

IF Yes Continue To Process (a)
IF No Continue To Decision (5)

Decision (5)

Did you receive taxable disability benefits this year?

IF Yes Continue To Process (b)
IF No Continue To Process (a)

End

This is the ending of the flowchart.

IF your filing status is Single, Head of household, or Qualifying widow(er) with dependent child ... THEN even if you qualify (see Figure 33-A), you CANNOT take the credit if Your Adjusted Gross Income is equal to or more than $17,500 (Footnote: Adjusted Gross Income is the amount on Form 1040A, line 22, or Form 1040, line 38.) OR the total of your nontaxable social security and other nontaxable pension(s) is equal to or more than $5,000
IF your filing status is Married filing a joint return and both spouses qualify in Figure 33-A ... THEN even if you qualify (see Figure 33-A), you CANNOT take the credit if Your adjusted gross income is equal to or more than $25,000 (Footnote: Adjusted Gross Income is the amount on Form 1040A, line 22, or Form 1040, line 38.) OR the total of your nontaxable social security and other nontaxable pension(s) is equal to or more than $7,500
IF your filing status is Married filing a joint return and only one spouse qualifies in Figure 33-A ... THEN even if you qualify (see Figure 33-A), you CANNOT take the credit if Your Adjusted Gross Income is equal to or more than $20,000 (Footnote: Adjusted Gross Income is the amount on Form 1040A, line 22, or Form 1040, line 38.) OR the total of your nontaxable social security and other nontaxable pension(s) is equal to or more than $5,000
IF your filing status is Married filing a separated return and you did not live with your spouse at any time during the year ... THEN even if you qualify (see Figure 33-A), you CANNOT take the credit if Your adjusted gross income is equal to or more than $12,500 (Footnote: Adjusted Gross Income is the amount on Form 1040A, line 22, or Form 1040, line 38.) OR the total of your nontaxable social security and other nontaxable pension(s) is equal to or more than $3,750

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