Irs Publication 524 - Credit For The Elderly Or The Disabled

Irs Publication 524 - Credit For The Elderly Or The Disabled - 2009 Page 4

Figure A. Are You a Qualified Individual?

Did you live with your

Yes

Start Here

Were you married at the end of the tax year?

spouse at any time

during the year?

Yes

Are you filing a joint

Are you a U.S. citizen or resident alien?

return with your spouse?

Yes

Were you 65 or older at the end of

the tax year?

You are not a

qualified individual

You are a qualified

individual and may

and cannot take the

Are you retired on permanent and

be able to take the

credit for the elderly

total disability?

credit for the elderly

or the disabled.

or the disabled

Yes

unless your income

exceeds the limits in

Yes

Did you reach mandatory retirement

Figure B.

age before this year?

Yes

Did you receive taxable disability

benefits this year?

If you were a nonresident alien at any time during the tax year and were married to a U.S. citizen or resident alien at the end of the tax year,

see U.S. Citizen or Resident Alien under Qualified Individual. If you and your spouse choose to treat you as a U.S. resident alien, answer “yes”

to this question.

Mandatory retirement age is the age set by your employer at which you would have been required to retire, had you not become disabled.

Figure B. Income Limits

THEN, even if you qualify (see Figure A), you CANNOT take the credit if . . .

OR the total of your nontaxable

Your adjusted gross income

social security and other

(AGI)* is equal to or more

nontaxable pension(s) is

IF your filing status is . . .

than . . .

equal to or more than . . .

single, head of household, or

$17,500

$5,000

qualifying widow(er) with

dependent child

married filing a joint return

$25,000

$7,500

and both spouses qualify in

Figure A

married filing a joint return

$20,000

$5,000

and only one spouse qualifies

in Figure A

married filing a separate return

$12,500

$3,750

* AGI is the amount on Form 1040A, line 22, or Form 1040, line 38.

Page 4

Publication 524 (2009)

Irs Publication 524 - Credit For The Elderly Or The Disabled - 2009 Page 4

Related Articles

Related forms

Related Categories