Rev. date: 12/21/2012
If you are a U.S. citizen or resident alien, you may qualify for this credit if before the end of
2012—
- you were age 65 or older; or
- you retired on disability, and when you retired you were permanently and totally
disabled.
Even if you meet the above tests, you cannot claim the credit if either of the following exceeds certain
amounts:
- Your adjusted gross income; or
- The total of your nontaxable social security, nontaxable pensions, nontaxable annuities, and nontaxable disability
income.