Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Miscellaneous Credits Workout

Credit for the Elderly or the Disabled

Case Study 3: Credit for the Elderly or the Disabled

Albert comes into the tax center. He has almost completed his Form 1040 but wants to know if he can claim the credit for the elderly or the disabled. Follow along in the conversation and then answer each question. Click here to listen to the conversation.

You: Are you a U.S. citizen or resident?

Albert: Yes.

You: Are you over 65?

Albert: No, I'm only 54, not even old enough for retirement. But I had to stop working last year because of my disability.

How would you respond?

I'm sorry, but you're not old enough to claim the credit.
Sounds like you may qualify for the credit. What was your adjusted gross income?
Are you retired on permanent and total disability?


Albert, who is in a wheelchair.