How Elderly or Disabled Arizona Residents Claim Their Tax Credit

This tax credit is figured out on Schedule R (Form 1040 or 1040A). To qualify, you must be 65 years of age or older, be retired on permanent or total disability, and have taxable disability income. Your AGI must be less than $17,500 if you are filing as a single individual, head of household, or as a qualifying widow(er); $25,000 if married and both spouses are eligible; $20,000 if married and one spouse is eligible; and $12,500 if married and filing separately.

Additionally, your non-taxable income must be less than $5,000 if you are single, a qualifying widow(er), head of household, or married and filing jointly with one spouse eligible; less than $7,500 if both spouses are eligible; and less than $3,750 if married and filing separately.