are either 65 years or ….

are either 65 years or older; or under age 65 years old and are permanently and totally disabled.

Filing Status: Your income on Form 1040 line 38 is less than $17,500, $20,000 (married filing jointly and only one spouse qualifies), $25,000 (married filing jointly and both qualify), or $12,500 (married filing separately and lived apart from your spouse for the entire year).

And the nontaxable part of your Social Security or other nontaxable pensions, annuities or disability income is less than $5,000 (single, head of household, or qualifying widow/er with dependent child); $5,000 (married filing jointly and only one spouse qualifies); $7,500 (married filing jointly and both qualify); or $3,750 (married filing separately and lived apart from your spouse the entire year).

Calculating the Credit

Use Schedule R PDF (Form 1040 or 1040A), Credit for the Elderly or Disabled, to figure the amount of the credit. See the instructions for Schedule R PDF (Forms 1040 or 1040A) if you want the IRS to figure this credit for you.

Also see Publications 524 PDF (Credit for the Elderly or Disabled) and 554 PDF (Tax Guide for Seniors).

For more information on free tax help, visit https://irs.treasury. gov/freetaxprep/ and enter your ZIP code.