If you are a U.S. citizen or resident alien with limited income who age is 65 or older at the end of the year, you can file schedule R to receive the credit. If you are married and filing a joint return, it is also based on your spouse's age and income.
If you are under age 65 at the end of the year and you are permanently and totally disabled on the date you retired and you receive disability income you also can receive the credit.
If your filing status is married filing separately and you lived with your spouse at any time during the year, you cannot take the credit.
If you were a nonresident alien at any time during the year, you may be able to take the credit only if your filing status is married filing jointly.
What Is Permanent and Total
Disability?
1. He or she cannot engage in any substantial gainful activity because of a physical or mental condition.
2. A qualified physician determines that the condition has lasted or can be expected to last continuously for at least a year or can be expected to result in death.
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