IRS PUBLICATION 524 - CREDIT FOR THE ELDERLY OR THE DISABLED
A document that gives information on the tax credit for the elderly or disabled. The publication by the Internal Revenue Service (IRS) outlines the following: individuals that are eligible for the credit for the elderly or disabled and figuring out the credit. Qualifying individuals US citizens or resident aliens that are 65 years old and above or have retired on permanent and total disability, and have taxable disability income. Nonresident aliens may be qualified for the credit if he or she is married to a citizen or resident alien. Most couples normally submit a joint tax return in order to be eligible.
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