A credit for taxpayers: aged 65 or older OR retired on permanent and total disability and received taxable disability income for the tax year; AND. with an adjusted gross income OR the total of nontaxable Social Security, pensions annuities or disability income under specific limits.
Publication 524, Credit for the Elderly or the Disabled
Schedule R (Form 1040), Credit for the Elderly or the DisabledPDF
Publication 554, Tax Guide for Seniors - Chapter 5, Credits
Do I Qualify for the Credit for the Elderly or Disabled?