Figure 33-A. Are You a Qualified Individual?

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)

Where you married at the end of the tax year?

Decision (2)

Did you live with your spouse at any time during the year? (see footnote 1)
However, you may be able to claim this credit even if you lived with your spouse during the first 6 months of the year, as long as you qualify to file as head of household. You qualify to file as head of household if you are considered unmarried and meet certain other conditions. See Publication 501 for more information.

Decision (3)

Are you filing a joint return with your spouse?

Process (a)

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

Decision (4)

Are you a U.S. citizen or resident alien? (see Footnote 2)
Footnote 2: 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 alien, answer yes to this question.

Decision (5)

Were you 65 or older at the end of the tax 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 Table 33-1.

Decision (6)

Are you retired on permanent and total disability?

Decision (7)

Did you reach mandatory retirement age before this year? (see Footnote 3)
Footnote 3: 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 (8)

Did you receive taxable disability benefits this year?

End

This is the ending of the flowchart.

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