Figure A. Are You a Qualified Individual? and Figure 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). Are you a United States citizen or resident?Footnote 1: If you were a nonresident alien at any time during the tax year and
were married to a United States citizen or resident at the end
of the tax year, see United States Citizen or Resident under Qualified Individual. If you and your spouse choose to treat
you as a United States
resident, answer yes to this question.
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IF Yes Continue To Decision (2)
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IF No Continue To Process (a)
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Process (a). You are not a qualified individual and cannot take the credit for the elderly or the disabled.
Decision (2). Were you 65 or older at the end of the year?
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IF Yes Continue To Process (b)
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IF No Continue To Decision (3)
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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 B.
Decision (3). Are you retired on permanent and total disability?
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IF Yes Continue To Decision (4)
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IF No Continue To Process (a)
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Decision (4). Did you reach mandatory retirement age before this year?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.
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IF Yes Continue To Process (a)
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IF No Continue To Decision (5)
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Decision (5). Did you receive taxable disability benefits this year?
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IF Yes Continue To Process (b)
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IF No Continue To Process (a)
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End. This is the ending of the flowchart.
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If your filing status is Single, Head of household, or Qualifying widow(er) with dependent child, then, even if you qualify
(see Figure 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 37.) OR the total of your nontaxable social security and other nontaxable pension(s) is
equal to or more than
$5,000
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If your filing status is Married filing a joint return and both spouses qualify in Figure A, then, even if you qualify (see
Figure 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 37.) OR the total of your nontaxable social security and other nontaxable pension(s) is equal
to or more than
$7,500
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If your filing status is Married filing a joint return and only one spouse qualifies in Figure A, then, even if you qualify
(see Figure 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 37.) OR the total of your nontaxable social security and other nontaxable pension(s) is
equal to or more than
$5,000
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If your filing status is Married filing a separate return and you did not live with your spouse at any time during the year,
then, even if
you qualify (see Figure 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 37.) 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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