A tax credit may be available to certain low-income individuals if they are at least age 65 or older before the close of the tax year, and to individuals under age 65 if they are retired with a permanent and total disability and have taxable disability income from a public or private employer.
To claim the credit for the elderly or disabled, if you are filing Form 1040A or Form 1040, you must use Schedule R.
Schedule R (Form 1040A or 1040), Credit for the Elderly or Disabled
Instructions for Schedule R (Form 1040A or 1040), Credit for the Elderly or Disabled
The file is in Adobe portable document format (PDF), which requires the use of Adobe Acrobat Reader.
Adobe Acrobat Reader is available, without charge, at the Adobe website.
For more information, see our discussion of claiming the credit for the elderly or disabled.
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