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 (continued)

The scenario continues. You are trying to determine whether Albert 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 retired on permanent and total disability?

Albert: Yes. In fact, I started receiving my benefits last August.

How would you respond?

Click here if you want to view the Credit for Elderly or Disabled — Screening Sheet in the Volunteer Resource Guide Nonrefundable Credits tab.

I'm sorry, but you cannot claim the credit.
You may qualify. What was your adjusted gross income?
What was your gross income?


Albert, who is in a wheelchair.