Index of Publication 524 - Credit for the Elderly or the Disabled

A

Adjusted gross income (AGI):

Income limits for, Income Limits

Age:

Age 65, Age 65.

Mandatory retirement age, For purposes of the credit for the elderly...

Assistance, See: Tax help

C

Citizenship requirement, U.S. Citizen or Resident Alien

Comments on publication, Comments and suggestions.

Credit figured by IRS, If you can take the credit and you want the...

Credit figured for you, Credit Figured for You

D

Disability benefits:

Nontaxable by law, Pension or annuity payments or disability...

Disability income, Disability income.

Disability, permanent and total disability, You were under age 65 at the end of 2010..., Permanent and total disability.

E

Eligibility for credit, Are You Eligible for the Credit?

Employer's accident or health plans or pension plans:

Disability income from, It must be included in your income as wages...

Excess adjusted gross income, Step 3. Determine Excess Adjusted Gross Income

F

Figuring the credit yourself, Figuring the Credit Yourself

Foreign military service:

Pension, annuity, or disability benefit from, Pension or annuity payments or disability...

Foreign Service:

Pension, annuity, or disability benefit from, Pension or annuity payments or disability...

Form RRB-1099:

Payments by Railroad Retirement Board, Nontaxable railroad retirement pension payments...

Form SSA-1099:

Social security benefit statement, Nontaxable social security payments. This...

Free tax services, How To Get Tax Help

H

Head of household, Head of household.

Help, See: Tax help

I

Income limits, Income Limits

Initial amounts for persons under age 65, Initial amounts for persons under age 65.

J

Joint returns, Married Persons

L

Limit on credit, Limit on credit.

Lump-sum payments:

Accrued annual leave, Any payment you receive from a plan that...

Death benefits paid to surviving spouse or child, Nontaxable social security payments. This...

M

Mandatory retirement age, For purposes of the credit for the elderly...

Married taxpayers, Married Persons

Mentally incompetent persons:

Sheltered employment for, Sheltered employment.

Missing children:

Photographs of, Photographs of missing children.

More information, See: Tax help

N

National Oceanic and Atmospheric Administration:

Pension, annuity, or disability benefit from, Pension or annuity payments or disability...

Nonresident aliens, Exceptions.

Nontaxable payments, Pension or annuity payments or disability...

O

Out of work, The fact that you have not worked for some...

P

Pension or annuity payments:

Nontaxable by law, Pension or annuity payments or disability...

Permanent and total disability, You were under age 65 at the end of 2010..., Permanent and total disability.

Physician certification, You are permanently and totally disabled..., Physician's statement.

Public Health Service:

Pension, annuity, or disability benefit from, Pension or annuity payments or disability...

Publications, See: Tax help

Q

Qualified individual:

Age 65 or older, You were under age 65 at the end of 2010...

Under age 65 and retired on permanent and total disability, You were under age 65 at the end of 2010..., Under Age 65

R

Residence requirement, U.S. Citizen or Resident Alien

S

Schedule R, Credit Figured for You, Figuring the Credit Yourself, , Page 1 of Schedule R for the Henrys

Sheltered employment, Sheltered employment.

Social security payments, Nontaxable social security payments. This...

Substantial gainful activity, Substantial gainful activity.

Suggestions for publication, Comments and suggestions.

T

Tables and figures:

Figure A, Qualified individual determination, John, who retired on disability, took a job...

Figure B, Income limits, John, who retired on disability, took a job...

Table 1, Initial amounts, (Figure)

Tax help, How To Get Tax Help

Taxpayer Advocate, Contacting your Taxpayer Advocate.

TTY/TDD information, How To Get Tax Help

U

U.S. citizens and resident aliens, U.S. Citizen or Resident Alien

V

VA Form 21-0172:

Certification of permanent and total disability, If the Department of Veterans Affairs (VA)...

Veterans:

Certification by VA of permanent and total disability, Veterans.

Exclusion of nontaxable pension or annuity payment or disability benefits, Nontaxable pension or annuity payments or...