This credit is available to certain qualifying taxpayers who are age either 65 or older or disabled, and whose adjusted gross income and nontaxable social security or other nontaxable pensions are less than specified amounts which can be found in the instructions for Schedule R of Form 1040, Schedule 3 of Form 1040A, or in Publication 524, Credit for the Elderly or the Disabled.

If you are under age 65, you may qualify for the credit if you retired on permanent and total disability, you receive taxable disability benefits paid under your employer's accident and health or pension plans, and you have not yet reached the age when your employer's retirement program would have required you to retire.

Use Schedule R of Form 1040 or Schedule 3 of Form 1040A to compute the credit. You cannot take the credit if you file Form 1040EZ.

Generally, if you are married, you and your spouse must file a joint return to claim this credit. However, you may be able to claim the credit on a separate return if you and your spouse lived apart for the entire year. If your filing status is head of household, you may also be able to claim the credit even if your spouse lived with you during the first 6 months of the year.

For more information see Publication 524, Credit for the Elderly or the Disabled. Publications can be downloaded from this site, or ordered by calling 1-800-829-3676.

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