• age 65 or older, as of January 1, 2005, or
• permanently and totally disabled and received federal taxable disability income in 2005. If you did not receive federally taxable disability income, you dont qualify for this subtraction.

If you (or your spouse if filing a joint return) meet the age or disability requirement, check the chart below to determine if you meet the income requirements. If you meet all of the eligibility requirements, complete Schedule M1R, Age 65 or Older/Disabled Subtraction, to determine the amount of your subtraction. Be sure to include the schedule when you file your return.

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