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.
The files are in Adobe Portable Document Format (.pdf), and you will need the free Acrobat Reader to view and print the files.
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