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taxmap/pubs/p524-000.htm#en_us_publink100038664
Publication 524

 
Credit for  
the Elderly or 
the Disabled

rule

Reminders(p1)


taxmap/pubs/p524-000.htm#en_us_publink1000270569
Future developments.(p1)
For the latest information about developments related to Publication 524, such as legislation enacted after it was published, go to www.irs.gov/pub524.
taxmap/pubs/p524-000.htm#en_us_publink100038666
Photographs of missing children.(p1)
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

taxmap/pubs/p524-000.htm#en_us_publink1000270150Introduction

If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled.
This publication explains:
You may be able to take the credit for the elderly or the disabled if:
taxmap/pubs/p524-000.htm#en_us_publink1000310114

Comments and suggestions.(p1)

rule
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:

Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224


We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
You can send your comments from www.irs.gov/formspubs/. Click on "More Information" and then on "Comment on Tax Forms and Publications".
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.
taxmap/pubs/p524-000.htm#en_us_publink1000310115
Ordering forms and publications.(p2)
Visit www.irs.gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received.

Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613


taxmap/pubs/p524-000.htm#en_us_publink1000310116
Tax questions.(p2)
If you have a tax question, check the information available on IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

taxmap/pubs/p524-000.htm#TXMP7356a841

Useful items

You may want to see:


Publication
 554 Tax Guide for Seniors
Form (and instruction)
 Schedule R (Form 1040A or 1040): Credit for the Elderly or the Disabled
See How To Get Tax Help, near the end of this publication, for information about getting this publication and form.
taxmap/pubs/p524-000.htm#en_us_publink100038670

Are You Eligible for the Credit?(p2)

rule
You can take the credit for the elderly or the disabled if you meet both of the following requirements.
You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Use Figure A first to see if you are a qualified individual. If you are, go to Table 1 to make sure your income is not too high to take the credit.
Deposit
You can take the credit only if you file Form 1040 or Form 1040A. You cannot take the credit if you file Form 1040EZ or Form 1040NR.
taxmap/pubs/p524-000.htm#en_us_publink100038672

Qualified Individual(p2)

rule
You are a qualified individual for this credit if you are a U.S. citizen or resident alien, and either of the following applies.
  1. You were age 65 or older at the end of 2013.
  2. You were under age 65 at the end of 2013 and all three of the following statements are true.
    1. You retired on permanent and total disability (explained later).
    2. You received taxable disability income for 2013.
    3. On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income).
taxmap/pubs/p524-000.htm#en_us_publink100038673

Age 65.(p2)

rule
You are considered to be age 65 on the day before your 65th birthday. As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013.
taxmap/pubs/p524-000.htm#en_us_publink100038674

U.S. Citizen or Resident Alien(p2)

rule
You must be a U.S. citizen or resident alien (or be treated as a resident alien) to take the credit. Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year.
taxmap/pubs/p524-000.htm#en_us_publink100038675

Exceptions.(p2)

rule
You may be able to take the credit if you are a nonresident alien who is married to a U.S. citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U.S. resident alien. If you make that choice, both you and your spouse are taxed on your worldwide incomes.
If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U.S. citizen or resident alien at the end of the year, you may be able to choose to be treated as a U.S. resident alien for the entire year. In that case, you may be allowed to take the credit.
For information on these choices, see chapter 1 of Publication 519, U.S. Tax Guide for Aliens.
taxmap/pubs/p524-000.htm#en_us_publink100038676

Married Persons(p2)

rule
Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit.
taxmap/pubs/p524-000.htm#en_us_publink100038677

Head of household.(p2)

rule
You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests.
  1. You file a separate return.
  2. You paid more than half the cost of keeping up your home during the tax year.
  3. Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. (See Temporary absences under Head of Household in Publication 501.)
  4. Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
  5. You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents.
For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information.
taxmap/pubs/p524-000.htm#en_us_publink1000281193

Figure A. Are You a Qualified Individual?

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taxmap/pubs/p524-000.htm#en_us_publink100038678

Under Age 65(p3)

rule
If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income). You are retired on permanent and total disability if:
Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability.
If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977.
Deposit
You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949.
taxmap/pubs/p524-000.htm#en_us_publink100038680

Permanent and total disability.(p3)

rule
You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. See Physician's statement, later.
taxmap/pubs/p524-000.htm#en_us_publink100038681
Substantial gainful activity.(p4)
Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity.
Substantial gainful activity is not work you do to take care of yourself or your home. It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. However, doing this kind of work may show that you are able to engage in substantial gainful activity.
The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity.
The following examples illustrate the tests of substantial gainful activity.
taxmap/pubs/p524-000.htm#en_us_publink100038682

Example 1.(p4)

Trisha, a sales clerk, retired on disability. She is 53 years old and now works as a full-time babysitter for the minimum wage. Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. She cannot take the credit because she is able to engage in substantial gainful activity.
taxmap/pubs/p524-000.htm#en_us_publink100038683

Example 2.(p4)

Tom, a bookkeeper, retired on disability. He is 59 years old and now drives a truck for a charitable organization. He sets his own hours and is not paid. Duties of this nature generally are performed for pay or profit. Some weeks he works 10 hours, and some weeks he works 40 hours. Over the year he averages 20 hours a week. The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. This is true even though Tom is not paid and he sets his own hours. He cannot take the credit.
taxmap/pubs/p524-000.htm#en_us_publink100038684

Example 3.(p4)

John, who retired on disability, took a job with a former employer on a trial basis. The purpose of the job was to see if John could do the work. The trial period lasted for 6 months during which John was paid the minimum wage. Because of John's disability, he was assigned only light duties of a nonproductive "make-work" nature. The activity was gainful because John was paid at least the minimum wage. But the activity was not substantial because his duties were nonproductive. These facts do not, by themselves, show that John is able to engage in substantial gainful activity.
taxmap/pubs/p524-000.htm#en_us_publink100038686

Example 4.(p4)

Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Joan can select the time of day when she feels most fit to work. Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a "substantial and gainful" nature even if she is paid for the work. The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity.
taxmap/pubs/p524-000.htm#en_us_publink100038687
Sheltered employment.(p4)
Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes.
Compared to commercial employment, pay is lower for sheltered employment. Therefore, one usually does not look for sheltered employment if he or she can get other employment. The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity.
taxmap/pubs/p524-000.htm#en_us_publink100038688

Physician's statement.(p4)

rule
If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. You can use the statement in the Instructions for Schedule R.
You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records.
taxmap/pubs/p524-000.htm#en_us_publink100038689
Veterans.(p4)
If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. VA Form 21-0172 must be signed by a person authorized by the VA to do so. You can get this form from your local VA regional office.
taxmap/pubs/p524-000.htm#en_us_publink100038690
Physician's statement obtained in earlier year.(p4)
If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. If you meet the required conditions, check the box on your Schedule R, Part II, line 2.
If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked.
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Disability income.(p4)

rule
If you are under age 65, you must also have taxable disability income to qualify for the credit. Disability income must meet both of the following requirements.
  1. It must be paid under your employer's accident or health plan or pension plan.
  2. It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability.
taxmap/pubs/p524-000.htm#en_us_publink100038692
Payments that are not disability income.(p4)
Any payment you receive from a plan that does not provide for disability retirement is not disability income. Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income.
For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled.
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Income Limits(p5)

rule
To determine if you can claim the credit, you must consider two income limits. The first limit is the amount of your adjusted gross income (AGI). The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. The limits are shown in Table 1.
If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. See Figuring the Credit Yourself, later.
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Table 1. Income Limits

IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if
 Your adjusted gross income (AGI)* is equal to or more than...  OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than...  
single, head of household, or qualifying widow(er) with dependent child $17,500  $5,000 
married filing jointly and only one spouse qualifies in Figure A  $20,000  $5,000 
married filing jointly and both spouses qualify in Figure A  $25,000  $7,500 
married filing separately and you lived apart from your spouse for all of 2013 $12,500  $3,750 
* AGI is the amount on Form 1040A, line 22, or Form 1040, line 38.
EIC
If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit.