Pub 524

Can You Take the Credit?

   You can take the credit for the elderly or the disabled if: 

      1.You are a qualified individual, and 
      2.Your income is not more than certain limits. 

   Figures A and B can be used as guides to see if you qualify. Use Figure A first to
   see if you are a qualified individual. If you are, go to Figure B to make sure your
   income is not too high to take the credit. 



   Qualified Individual

   You are a qualified individual for this credit if you are a U.S. citizen or resident and:

      1.You are age 65 or older by the end of the tax year, or 
      2.You are under age 65 at the end of the tax year, and 
           a.You are retired on permanent and total disability, 
           b.You did not reach mandatory retirement age before 1997, and 
           c.You received taxable disability income in 1997.