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Tax credits: Elderly or disabled credits
 This
credit can provide tax savings to qualified taxpayers whose income
doesn't exceed certain limits.
Qualified individuals include U.S. citizens or residents,
who at the end of the tax year are:
- 65 or older, or
- Under age 65, retired on permanent and total disability
AND
- Received taxable disability income AND
- Didn't reach mandatory retirement age before
the tax year.
Doctor's note
If you're under age 65, you must have a doctor's note certifying
that you were permanently and totally disabled on the date that
you retired. You don't have to file this statement with your Form
1040 or Form 1040A, but you must keep it for your records.
If the Department of Veterans Affairs certifies that
you're permanently and totally disabled, you can substitute VA Form
21-0172, Certification of Permanent and Total Disability,
for the doctor's note. You can get this form from your local regional
VA office, and this form must be signed by a person authorized by
the VA to do so.
Filing status
Generally, if you're married, you and your spouse must file a joint
return to claim this credit. However, you may be able to claim the
credit on a separate return if you and your spouse lived apart for
the entire year. If your filing status is head of household, you
may also be able to claim the credit even if your spouse lived with
you during the first six months of the year.
To compute this credit
Begin by filling out the front of Schedule
R of Form 1040 or Schedule
3 of Form 1040A.
Next, fill out Part III of either Schedule R or Schedule
3.
For more information regarding this credit, see IRS
Publication 524, Credit for the Elderly or the Disabled.
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