### Question
What is the definition of qualified individual?


### Answer
The definition of **qualified individual** is as follows in *26 U.S.C. § 22*:

> any individual—


(1) who has attained age 65 before the close of the taxable year, or


(2) who retired on disability before the close of the taxable year and who, when he retired, was permanently and totally disabled

#### Citation:
  - *26 U.S.C. § 22*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

