Figure 5-A. Are You a Qualified Individual? and Figure 5-B. Income Limits

Summary: Figure 5-A is flowchart is used to determine if a taxpayer is a qualified individual to take the credit for the elderly or the disabled. Figure 5-B is an IF/THEN chart that goes which the flow chart illustration in Figure 5-A. If you are a qualified individual according to Figure 5-A it identifies further income limits by filing status. Column one list the filing status list. Column two list the indicates the maximum AGI you may have to qualify for the credit. Column three lists the total nontaxable social security and nontaxable pension.


This is the starting of the flowchart.

Decision (1)

Are you married at the end of the tax year?

Decision (2)

Did you live with your spouse at any time during the during the year?

Decision (3)

Are you filing a joint return with your spouse?

Decision (4)

Are you a United States citizen or Resident Alien?
Footnote 1: 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.

Process (a)

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

Decision (5)

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 5-B.

Decision (6)

Are you retired on permanent and total disability?

Decision (7)

Did you reach mandatory retirement age before this year?
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 (8)

Did you receive taxable disability benefits this year?


This is the ending of the flowchart.

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