### Question
How is the "qualified individual" defined?


### Answer
The term **qualified individual** is defined in *26 U.S.C. § 22* as follows -

> 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**

