It depends. You’ll have to meet the second and third qualifications below since you have not yet reached the age of 65.
First: You must be either elderly or disabled. To meet the age test, you must be at least 65 years of age by the end of the tax year.
Second: If you’re disabled, you must meet all three of these requirements to qualify:
- You must have been permanently and totally disabled before you retired
- You must receive taxable disability income during the year
- You must be younger than your employer’s mandatory retirement age before the beginning of the tax year.
The IRS also establishes income guidelines for each tax year. Taxpayers who earn more than the income limit cannot claim the credit for that year. Couples who file separate returns but live together during the year do not qualify for the credit. Please see the income guidelines on the IRS Figure A, chart.
You can also click the link below and use the IRS interactive tax assistant to see if you qualify.
@hammontreeirene This is an old thread. Although we are sorry you have a serious medical condition, there is not a deduction on your federal tax return for having a medical problem. Not sure what deductions or credits might be on your state return---we do not know what state you are in. If you have enough out of pocket medical expenses to claim itemized medical expenses and other itemized deductions, you can enter your medical expenses that you paid in 2019 under Medical Expenses.
The medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.) expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income. You should only enter the amount that you paid in 2019—do not include any amounts that were covered by insurance or that are still outstanding. Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.
To enter your medical expenses go to Federal>Deductions and Credits>Medical>Medical Expense
Your question may be academic. There is a credit for the elderly or disabled (you don't have to be both). But because it has not been adjusted for inflation since 1983, very very few people qualify. If you qualify, TurboTax (TT) will automatically calculate it. It goes on Schedule 3, line 6 (2019). Box c should be checked and “Sch R” placed on the line next to that box. It is not a refundable credit. That is, you must have a tax liability to offset to get the credit. Very few people, with that little income have an actual tax to offset.
Having any social security income at all works against you. Essentially your potential credit is reduced by any tax you "shoulda paid” on the untaxed Social security income. If you have more than $5000 social security ($7500 Married Filing Jointly and both are elderly or disabled) or VA benefits you will not qualify for the credit.
That said, no specific medical diagnosis (including Cirrhosis of the liver) constitutes disabled to tax purposes.
“The term ‘disability’ means, with respect to an individual –
(a) a physical or mental impairment that substantially limits one or more of the major life activities of such individual;
(b) a record of such impairment; or
(c) being regarded as having such an impairment.”
For the IRS, disabled means -
"an individual shall be considered to be disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or to be of long-continued and indefinite duration. An individual shall not be considered to be disabled unless he furnishes proof of the existence thereof in such form and manner as the Secretary may require. "
I believe the substance of that paragraph is that it is your Doctor's decision
- He or she cannot engage in any substantial gainful activity because of a physical or mental condition and
- A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.