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.

If you're married at the end of the tax year, you and your spouse must file a joint return to claim this credit, unless you did not live with your spouse at any time during the tax year. In that case, you can file either jointly or separately.

You must be a U.S. citizen or resident to claim this credit, unless you're married to a U.S. citizen or resident and you both elect to be treated as U.S. residents (and taxed on your worldwide income).

• The credit for the elderly and disabled is subject to strict income limits.
• See our instructions on how to compute the credit.
• See also the special rules for disabled people under age 65.

The credit is claimed on Schedule 3 for those filing a Form 1040A and on Schedule R for those filing a standard Form 1040.

Planning Tools You can download Schedule 3 and Schedule R to aid in your financial planning.