Figure A. Are You a Qualified Individual? and Figure B. Income Limits
Summary: Figure A is flowchart is used to determine if a taxpayer is a qualified individual to take the credit for the elderly or the disabled. Figure B is an IF/THEN chart that goes which the flow chart illustration in Figure A. If you are a qualified individual according to Figure A it identifies further income limits by filing status. Column one list the filing status list. Column two list the indicates the maximum AGI you may have to qualify for the credit. Column three lists the total nontaxable social security and nontaxable pension.
Start
This is the starting of the flowchart.
Decision (1)
Are you a United States citizen or Resident Alien?
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 alien at the end of the tax year, see United States Citizen or Resident Alien under Qualified Individual. If you and your spouse choose to treat you as a United States resident alien, 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 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?
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 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 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 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 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 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 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 38.) OR the total of your nontaxable social security and other nontaxable pension(s) is equal to or more than $3,750 |