____ You did not claim a credit for the elderly or the disabled if you received earned income or nontaxable social security payments that were more than the limitation for your filing status.
____ If you claimed a credit for the elderly or the disabled, you were 65 years of age before the close of the tax year, or if you are under 65, you were retired on permanent and total disability, you did not reach mandatory retirement age before this tax year and you received taxable disability benefits.
____ If you claimed a credit for the elderly or the disabled, you reduced the allowable credit by nontaxable pension, annuity or disability benefits paid under the Social Security Act, the Railroad Retirement Act of 1974 or a Veterans Administration program, or benefits that are excludable from gross income under any other provision of law.
____ If you claimed a credit for the elderly of the disabled, you reduced your base amount for the credit by one-half of the excess of adjusted gross income over the following levels, based on filing status: single, $7,500; married, $10,000; married individuals filing separately, $5,000.
____ If you are a permanently and totally disabled individual under age 65, you did not use an initial amount to figure the credit that was more than your taxable disability income.
© 1986, 1998 to 2002, Jack Warren Wade, Jr.
