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You may be entitled to a tax credit if you were permanently and totally disabled when you retired. See Pub. 524, Credit for the Elderly or the Disabled. . Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity.
- Permanently and Totally Disabled
Permanently and Totally Disabled. A person is permanently...
- Permanently and Totally Disabled
Find forms and publications for people with disabilities. Special assistance is available for persons with disabilities. If you are unable to complete your tax return because of a disability, you may be able to obtain assistance from an IRS office or the Volunteer Income Tax Assistance or Tax Counseling for the Elderly Programs sponsored by IRS.
Permanently and totally disabled: He or she cannot engage in any substantial gainful activity because of a physical or mental condition. A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.
The qualifications are listed in IRS Publication 524 Credit for the Elderly or the Disabled, page 4: Permanent and total disability. You have a permanent and total disability if you cannot engage in any substantial gainful activity because of your physical or mental condition.
Permanently and Totally Disabled. A person is permanently and totally disabled if both of the following apply: A doctor determines that the condition has lasted or can be expected to last continuously for at least a year or can lead to death.
To take the Credit for the Elderly or Disabled, by the end of the tax year you must have been (a) age 65 or older, OR (b) permanently and totally disabled.
3 sty 2024 · Updated 1/03/2024. If you're disabled and receive Social Security disability benefits—either SSDI or SSI—you can qualify for certain tax credits. These credits will reduce the taxes you owe on the taxable income you receive, and might entitle you to a refund.
