Only persons who meet specific criteria can claim the elderly tax credit.

• You need to be elderly – at least 65 years of age by the end of the tax year.
• If you are disabled, you must be retired to disability (permanently and completely disabled before you retire) and receive taxable disability income during the year.
• You must be a U.S. citizen or resident alien for tax purposes.
• You need to be younger than your employer’s mandatory retirement age before the beginning of the tax year.
• Married couples must file a Married Filing Joint return.
• If you are filing a joint tax return with your spouse, your partner must also meet the elderly tax qualifications.
• Couples who live together during the year but file separate returns do not qualify for the credit.

The IRS establishes income guidelines for each tax year.