7.3 Child Care Credit/Other Credits : Credit for the Elderly or the Disabled
Can I claim the Credit for the elderly or the permanently and totally
disabled?
Generally, to qualify for this credit, you must be age 65 or older or permanently and totally disabled and your income and nontaxable social security and other nontaxable pension benefits must be below specified amounts. For more information, refer to Tax Topic 603, Credit for the Elderly or the Disabled, or Publication 524, Credit for the Elderly or the Disabled.