Tax Credit for the Elderly or Disabled

A tax credit of up to $1,165 is available to those who are over age 65 or are disabled. The calculations are made on Form 1040, Schedule R. Copies of this schedule are available at the IRS web site at http://www.irs.gov/formspubs/lists/0,,id=97796,00.html

For detailed information see IRS Publication 524, Credit for the Elderly or Disabled.  A copy is available at the same web site location as above.

How to Claim the Elderly of Disabled Tax Credit