Irs Publication 524 - Credit For The Elderly Or The Disabled

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You retired on permanent and total disability and

You are a qualified individual.

have taxable disability income.

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Your income is not more than certain limits.

Comments and suggestions. We welcome your com-

You can use Figures A and B as guides to see if you are

ments about this publication and your suggestions for

eligible for the credit. Use Figure A first to see if you are a

future editions.

qualified individual. If you are, go to Figure B to make sure

your income is not too high to take the credit.

You can write to us at the following address:

You can take the credit only if you file Form 1040

or Form 1040A. You cannot take the credit if you

TIP

Internal Revenue Service

file Form 1040EZ.

Individual Forms and Publications Branch

SE:W:CAR:MP:T:I

1111 Constitution Ave. NW, IR-6526

Qualified Individual

Washington, DC 20224

You are a qualified individual for this credit if you are a U.S.

We respond to many letters by telephone. Therefore, it

citizen or resident alien, and either of the following applies.

would be helpful if you would include your daytime phone

1. You were age 65 or older at the end of 2009.

number, including the area code, in your correspondence.

You can email us at *taxforms@irs.gov. (The asterisk

2. You were under age 65 at the end of 2009 and all

must be included in the address.) Please put “Publications

three of the following statements are true.

Comment” on the subject line. Although we cannot re-

a. You retired on permanent and total disability (ex-

spond individually to each email, we do appreciate your

plained later).

feedback and will consider your comments as we revise

our tax products.

b. You received taxable disability income for 2009.

Ordering forms and publications. Visit

c. On January 1, 2009, you had not reached

formspubs

to download forms and publications, call

mandatory retirement age (defined later under

1-800-829-3676, or write to the address below and receive

Disability

income.).

a response within 10 days after your request is received.

Age 65. You are considered to be age 65 on the day

Internal Revenue Service

before your 65th birthday. Therefore, if you were born on

1201 N. Mitsubishi Motorway

January 1, 1945, you are considered to be age 65 at the

Bloomington, IL 61705-6613

end of 2009.

Tax questions. If you have a tax question, check the

U.S. Citizen or Resident Alien

information available on

or call

1-800-829-1040. We cannot answer tax questions sent to

You must be a U.S. citizen or resident alien (or be treated

either of the above addresses.

as a resident alien) to take the credit. Generally, you

cannot take the credit if you were a nonresident alien at

Useful Items

any time during the tax year.

You may want to see:

Exceptions. You may be able to take the credit if you are

a nonresident alien who is married to a U.S. citizen or

Publication

resident alien at the end of the tax year and you and your

554

Tax Guide for Seniors

spouse choose to treat you as a U.S. resident alien. If you

make that choice, both you and your spouse are taxed on

967

The IRS Will Figure Your Tax

your worldwide incomes.

If you were a nonresident alien at the beginning of the

Form (and instruction)

year and a resident alien at the end of the year, and you

Schedule R (Form 1040A or 1040) Credit for the

were married to a U.S. citizen or resident alien at the end of

Elderly or the Disabled

the year, you may be able to choose to be treated as a U.S.

resident alien for the entire year. In that case, you may be

See

How To Get Tax Help

near the end of this publica-

tion, for information about getting these publications and

allowed to take the credit.

form.

For information on these choices, see chapter 1 of

Publication 519, U.S. Tax Guide for Aliens.

Are You Eligible for the Credit?

Married Persons

You can take the credit for the elderly or the disabled if you

Generally, if you are married at the end of the tax year, you

meet both of the following requirements.

and your spouse must file a joint return to take the credit.

Page 2

Publication 524 (2009)

Irs Publication 524 - Credit For The Elderly Or The Disabled - 2009 Page 2

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