Senior Citizen Credit?
You can claim a $50 credit if you were 65 or older before Jan. 1, 2019 and your adjusted gross income, less applicable exemptions, as shown on your individual or joint return is less than $100,000. If you are filing a joint return, only one credit of $50 is allowed even if you and your spouse are both 65 or older.
If you take or have previously taken the lump sum distribution credit, you cannot take the $50 senior citizen credit on this year's return or any future year's return.
