A tax credit is 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 1040 or Form 1040A, you must use Schedule R.
File Description:
The files are in Adobe Portable Document Format (.pdf), and you will need the free Acrobat Reader to view and print the file.
Downloads:
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
More information:
Federal Income Tax Obligations