Figure A. Are You a Qualified Individual?

Summary: Figure A is a flowchart used to determine if a taxpayer is a qualified individual for claiming the credit for the elderly or the disabled. Table 1 is an IF/THEN chart that goes with the flow chart illustration in Figure A. If you are a qualified individual according to Figure A it identifies further income limits by filing status. Column one of Table 1 lists the filing status list. Column two of Table 1 lists the maximum AGI you may have to qualify for the credit. Column three of Table 1 lists the total nontaxable social security and nontaxable pension.

Start

This is the starting of the Figure A flowchart.

Decision (1)

Were you married at the end of the tax year?

Decision (2)

Did you live with your spouse at any time during the year?
Footnote 1. However, you may be able to claim this credit if you lived with your spouse during the first six months of the year and 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?

Decision (4)

Are you a U.S. citizen or resident alien?
Footnote 2: If you were a nonresident alien at any time during the tax year and were married to a United States citizen or resident alien at the end of the tax year, see United States Citizen or Resident Alien under Qualified Individual. If you and your spouse choose to treat you as a United States resident alien, answer yes to this question.

Decision (5)

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

Decision (6)

Are you retired on permanent and total disability?

Decision (7)

Did you reach mandatory retirement age before this year?
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?

Process (a)

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

Process (b)

You are a qualified individual and may be able to claim this credit for the elderly or the disabled unless your income exceeds the limits in Table 1.

End

This is the end of the flowchart.

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