Can I claim the credit for the elderly or the permanently and totally disabled?

Answer:

If you're a U.S. citizen or resident alien, you may qualify for this credit if —

  • you were age 65 or older at the end of 2024; or
  • you retired on permanent and total disability, received taxable disability income for 2024 and on January 1, 2024, had not reached the mandatory retirement age.

Married individuals must file a joint return to claim the credit unless you lived apart from your spouse for the entire taxable year or qualify to file as head of household.

Even if you meet the above tests, you can't claim the credit if either of the following exceeds certain amounts:

  • your adjusted gross income; or
  • the total of your nontaxable Social Security benefits, nontaxable pensions, nontaxable annuities and nontaxable disability income.

For more information, see Publication 524, Credit for the Elderly or the Disabled.

 

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