The primary purposes of this study were to understand the level of functioning for independent living (FIL) as well as to analyze related factors among the elderly. A questionnaire was used to collect data in a face-to-face interview. A total of 247 subjects over 65 years of age completed the questionnaire. The subjects, who lived at home in Keelung City in Taiwan, Republic of China, were interviewed by trained interviewers. Data analysis was performed using a personal computer with SPSS/PC + 5.0. The results indicated the following: The most common diagnoses of the elderly were hypertension, visual impairment, stomach disease, and arthritis. The level of FIL for most subjects ranged from total independence to mild impairment. According to stepwise multiple regression analysis, five significant variables (physical activity status, the number of chronic diseases, health care needs, age and care provider) were the optimal predictors of physical FIL and total FIL. Three variables (physical activity status, number of chronic illnesses, and care provider factors) were the optimal predictors of mental FIL. Finally, recommendations are made regarding health policy, community nursing practice, and further study.