This credit is available to certain qualifying taxpayers who are age 65 or older or disabled, and whose gross income and nontaxable social security or other nontaxable pension are below specified amounts which can be found in the instructions for Schedule R (1040) or Schedule 3 (1040A).

If you are under age 65, you may qualify for the credit if you retired on permanent and total disability, you received taxable disability benefits paid under your employers accident, 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 (Form 1040) or Schedule 3 (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 claim the credit on a separate return if you and your spouse lived apart for the entire year. You are not considered married for this purpose if your filing status is head of household. Publication 524, Credit for the Elderly or the Disabled, has more information and can be ordered by calling 1-800-829-3676.

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