Elderly, Disability, and Senior Tax Credit

You may be able to take the credit for the elderly or the disabled if you are 65 years of age or older, or you retired on total and permanent disability and have taxable disability income. To take the credit, however, your income must not exceed certain limits.

If you are 65 years or older, there are certain qualifications depending on your filing status. If you are married, you and your spouse must file a joint return to take the credit for the elderly and disabled. You may also take the tax credit if you file as Head of Household and you meet specific tests. For a list of these tests, please refer to the Senior Tax Credits IRS publication. 

If you are under 65 but are totally and permanently disabled, you must obtain a physician's certification stating that you cannot engage in gainful activity because of your mental or physical condition and that the condition has lasted, or is expected to last, continuously for 12 months or more or that the condition is expected to result in death. You can use the form included on page 9 of the Credit for the Elderly or the Disabled publication to figure the credit yourself.

If you meet all of the above qualifications you may still be ineligible for the tax credit if your taxable income exceeds set limitations or your nontaxable income is excessive. Listed below, by filing status, are the various income restraints.

Filing StatusAGINontaxable Social Security and Other Nontaxable Pensions
Single, Head of Household, or Qualifying Widow(er) with Dependent Child $17,500 $5,000
Married, Filing a Joint Return (and Both Spouses Qualify) $25,000 $7,500
Married, Filing a Joint Return (and Only One Spouse Qualifies) $20,000 $5,000
Married, Filing a Separate Return $12,500 $3,750

Disability Tax Credits Details

See what other tax credits and tax deductions you may qualify to claim on your tax return.

Find out if your Social Security income is taxable.