Figure 32-A. Are You a Qualified Individual? and Figure 32-B. Income Limits

Summary: This flowchart is used to determine if a taxpayer is a qualified individual to take the credit for the elderly or the disabled. The list that follows the flowchart illustrates the conditions that disqualify an individual from the credit for the elderly or the disabled.

Start

This is the starting of the flowchart.

Decision (1)

Were you a U.S. citizen or resident? (see Footnote 1)
Footnote 1: If you were a nonresident alien at any time during the tax year and were married to a U.S. citizen or resident at the end of the tax year, see U.S. Citizen or Resident under Qualified Individual. If you and your spouse choose to treat you as a U.S. resident, answer yes to this question.

Process (a)

You are not a qualified individual and cannot take the credit for the elderly or the disabled.

Decision (2)

Were you 65 or older at the end of the year?

Process (b)

You are a qualified individual and may be able to take the credit for the elderly or the disabled unless your income exceeds the limits in Figure 32-B.

Decision (3)

Are you retired on permanent and total disability?

Decision (4)

Did you reach mandatory retirement age before this year? (see Footnote 2)
Footnote 2: Mandatory retirement age is the age set by your employer at which you would have been required to retire, had you not become disabled.

Decision (5)

Did you receive taxable disability benefits this year?

End

This is the ending of the flowchart.

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