Senior Tax Credit for the Elderly and Disabled

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. However, your income must not exceed certain limit. 

What Are the Qualifications for Claiming the Senior Tax Credit If I'm 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.

What Are the Qualifications for Claiming the Senior Tax Credit If I'm Under 65 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.

When Would I Not Qualify for the Senior Tax Credit?

Even if you meet all the qualifications detailed above, 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 Status AGI Nontaxable 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

Where Can I Find More Information About the Senior Tax Credit and Other Tax Breaks?

Review IRS Publication 524 on disability tax credits

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.