Schedule R (Form 1040), Credit for the Elderly or Disabled
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.
To claim the credit for the elderly or disabled, if you are filing Form 1040, you must use Schedule R.
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Schedule R (Form 1040), Credit for the Elderly or Disabled
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Federal Income Tax Obligations

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