-Either 65 or totally and permanently disabled and have disability income
-Single or married and only one over 65, 15% of $5,000 reduced by nontaxable social security benefits received and half of AGI over $7,500 or $10,000 if married
-If married and both over 65, 15% of 7,500 reduced by nontaxable social security benefits received and half of AGI over $10,000
-Claim credit to extent of tax liability