How to Claim the Credit for the Elderly or Disabled

What the Credit for the Elderly or Disabled Actually Covers

The Credit for the Elderly or Disabled is a federal tax credit that reduces the tax you owe if you are 65 or older, or if you are under 65 and permanently and totally disabled. The credit is worth between $3.75 and $7.50 per person, depending on your filing status and income. Unlike a deduction, which lowers the income you report, a credit directly reduces the amount of tax you owe — which makes it more valuable.

You do not receive this credit as a payment. Instead, it appears on your tax return as a reduction in what you owe. If you owe $500 in federal income tax and you claim a $600 credit, you would owe nothing and might receive a refund of $100, depending on other factors on your return.

This credit is separate from the Earned Income Tax Credit, the Child Tax Credit, and other credits you may also be able to claim. You can claim more than one credit on the same return if you meet the requirements for each.

Key Takeaways

• You must be 65 or older by December 31 of the tax year, or under 65 and permanently and totally disabled, to claim this credit.
• Your income must fall below a threshold that depends on your filing status and the type of income you received — the limit is lower if you have nontaxable Social Security or pension income.
• You report the credit on Schedule 3 (Form 1040), not on the main tax form, and you must file a complete tax return even if you normally would not have to.
• The IRS has a worksheet in the instructions to Schedule 3 that walks you through the calculation, because the rules change based on what kinds of income you received.

Who Can Claim This Credit

You can claim the credit if you meet at least one of these conditions: you are a U.S. citizen, national, or resident alien who was 65 or older on December 31 of the tax year you are filing for, or you are under 65 and were permanently and totally disabled on January 1 of that same year.

If you are under 65 and claiming based on disability, you must have been disabled before you turned 65. The IRS defines "permanently and totally disabled" as unable to engage in any substantial gainful activity because of a physical or mental condition that is expected to last at least 12 months or result in death. You will need a doctor's statement on Form 4506-C or a letter from the Social Security Administration or Railroad Retirement Board confirming your disability status.

If you are married and filing jointly, both spouses do not have to meet the age or disability requirement — only one of you does. If you are married and filing separately, you generally cannot claim this credit, with limited exceptions.

Income Limits and How They Work

The credit phases out as your income rises, and the income limit depends on your filing status and the types of income you received. If your only income is nontaxable Social Security benefits, your income limit is higher than if you have wages or taxable interest. The IRS publishes different thresholds each year.

For the 2023 tax year (filed in 2024), the income limit for a single filer with no nontaxable Social Security is $17,500. If you are married filing jointly and both spouses are 65 or older, the limit is $21,875. These numbers change annually, and they are lower if you received nontaxable Social Security or certain pension income. You can find the current year's limits in the instructions to Schedule 3 on the IRS website.

Income for this purpose includes wages, taxable interest, taxable dividends, taxable pensions, taxable Social Security, and self-employment income. It does not include nontaxable Social Security, nontaxable interest from municipal bonds, or gifts. The calculation is complex because nontaxable Social Security actually raises your income limit rather than lowering it — the IRS worksheet accounts for this.

How to Calculate and Report the Credit

You calculate this credit using the worksheet in the instructions to Schedule 3 (Form 1040). The worksheet asks you to list your income by type, apply the income limit for your situation, and then use a table to find your credit amount. The calculation takes about five minutes if you have your income figures ready.

Once you have calculated the credit, you enter it on Schedule 3, line 3, and then transfer it to Form 1040, line 24. You must file a complete Form 1040 and Schedule 3 even if your income is so low that you would not normally have to file a tax return. If you do not file, you cannot claim the credit.

If you use tax software, the program will usually ask whether you are 65 or older or disabled and will calculate the credit for you. If you file by hand or use a tax preparer, make sure to mention your age or disability status so they include the credit on your return.

What Documents You Need

If you are 65 or older, you do not need to provide proof to the IRS — your birth date on your Social Security number is enough. If you are under 65 and claiming based on disability, you need either a doctor's statement on Form 4506-C or documentation from the Social Security Administration or Railroad Retirement Board showing that you were found to be permanently and totally disabled before age 65.

You do not send these documents with your tax return. Instead, keep them in your records in case the IRS asks to verify your claim. If you are filing by mail, some tax preparers recommend including a copy of your disability documentation with your return to avoid a follow-up letter, but this is not required.

You will need your income records for the tax year — W-2 forms from employers, 1099 forms for interest and dividends, Social Security statements, and pension statements. These are the same documents you need to file any tax return.

Common Mistakes That Delay or Reduce the Credit

The most common mistake is not filing a tax return at all. Many people 65 and older have income below the filing threshold and assume they do not need to file. If you are 65 or older or disabled and have any income, you should file to claim this credit — it is worth the effort even if you owe no tax.

The second common mistake is miscalculating income. People often forget to include taxable Social Security, taxable pensions, or self-employment income. If you received a 1099 form for any reason, that income counts toward the limit. Using the IRS worksheet carefully prevents this error.

A third mistake is not reporting the credit on Schedule 3. If you calculate the credit correctly but forget to transfer it to your Form 1040, the IRS will not give you the credit. Tax software prevents this by design, but hand filers need to double-check that the number appears on both Schedule 3 and Form 1040.

If Your Income Is Too High or You Do Not may have access to

If your income exceeds the limit for your filing status, you cannot claim this credit. There is no partial credit — either you may have access to or you do not. If you are close to the limit, review your income calculation carefully, because nontaxable Social Security actually raises the threshold rather than lowering it.

If you are under 65 and do not have documentation of permanent and total disability from before age 65, you cannot claim the credit based on disability. You can still claim it if you turn 65 during the tax year or in a future year.

If you do not file a tax return, you cannot claim this credit. There is no way to claim it without filing Form 1040 and Schedule 3, even if you owe no tax and would not normally have to file.

Frequently Asked Questions

Can I claim this credit if I also receive the Earned Income Tax Credit?

Yes. You can claim both credits on the same return if you meet the requirements for each. The credits do not affect each other. However, if you are under 65, you are unlikely to may have access to for the Earned Income Tax Credit because the age requirement for this credit is usually paired with lower income limits that exclude most working-age people.

What if I turned 65 partway through the tax year?

You can claim the credit if you were 65 on December 31 of the tax year. If you turned 65 on December 31, you may have access to. If you turned 65 on January 1 of the following year, you do not may have access to for that year but can claim it the next year.

Do I need to report this credit every year?

Yes, if your income and filing status remain the same and you continue to meet the age or disability requirement, you should claim it every year. Your income may change, so recalculate using the current year's worksheet each time you file. The income limits and credit amounts change annually.

What if the IRS asks me to prove I am disabled?

Send a copy of your disability documentation — either Form 4506-C signed by your doctor, or a letter from Social Security or the Railroad Retirement Board. Respond to the IRS letter within the timeframe they give you, usually 30 days. If you cannot find the original documentation, contact Social Security or your doctor to request a new copy.

Can my adult child claim this credit for me if I do not file?

No. You must file your own tax return to claim this credit. Your child cannot claim it on your behalf, even if they support you or claim you as a dependent on their return.