If you are over the age of 65 at the end of the tax year or if you are totally and permanently disabled, you may be eligible to claim the Credit for the Elderly or the Disabled.
Many taxpayers who are over 65 or disabled qualify for a tax credit worth between $3,750 and $7,500, but not everyone who experiences disability or meets the age requirement is eligible to claim it. To qualify for the credit for the elderly or disabled, you must:
In addition to satisfying the conditions listed above,
The IRS provides a tool to help you figure out whether you qualify to claim this credit. To use the tool you will need to know:
If you qualify for the credit, you can claim it by filing Schedule R, Credit for the Elderly or the Disabled.
Note: In general, you must file a joint tax return with your spouse to qualify for the credit if you are married and you lived with your spouse during any part of the tax year. However, in certain situations married taxpayers who are filing as Head of Household may be eligible to claim the credit. If you are not sure whether you qualify to claim the credit, you may wish to review Publication 524, Credit for the Elderly or the Disabled.
You may also wish to review Publication 554, Tax Guide for Seniors to learn about other tax benefits and information that may be relevant to your situation.