If were born before January 2, 1957, or are permanently and totally disabled and you received federally taxable disability income, and you qualify to complete Schedule M1R under the limits below:
If you are: And your income* is less than: And your Railroad Ret. Board benefits and nontaxable Social Security are less than:
Filing Single, Head of Household, or Qualifying Widow(er) and are 65 or older or disabled $33,700 $9,600
Married, filing a joint return, and both spouses are 65 or older or disabled $42,000 $12,000
Married, filing a joint return, and one spouse is 65 or older or disabled $38,500 $12,000
Married, filing a separate return, lived apart from your spouse for all of 2021,
and are 65 or older or disabled $21,000 $6,000
* Your income for claiming this subtraction is the amount from line 1 of Form M1 plus any lump-sum distributions reported on federal Form 4972, less any taxable Railroad Retirement Board benefits (see instructions for line 9 of Schedule M1R).