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Credit for the Elderly or the Disabled - Schedule R

Attach Schedule R to your 1040 or 1040A to claim the tax credit for the elderly or disabled.

You may be eligible for the credit if

  • you, or your spouse if married, were 65 or older at the end of the year, or
  • you, or your spouse if married, were under 65, but retired on permanent and total disability and the recipient of taxable disability income.

  • The IRS considers you permanently and totally disabled if you cannot engage in any substantial gainful activity because of a physical or mental condition and a physician has determined that the condition will last continuously for more than a year or can lead to your death.

    Income limits do apply to the credit:
  • For single filers, the credit cuts off at an adjusted gross income of $17,500 or $5,000 of nontaxable social security, pension, annuity, or disability income.
  • For married filing jointly with only one eligible spouse, the limits are $20,000 and $5,000 respectively.
  • For married filing jointly with both spouses eligible the limits are $25,000 and $7,500.
  • For married filing separately, if both spouses lived apart for the whole year, the limits are $12,500 and $3,750.