Home » Federal benefits » Credit for the Elderly or Disabled (Schedule R)
Who qualifies
Age 65+ (or under 65 with permanent disability) with very low taxable income (under ~$17,500 single, under ~$25,000 joint, both 65+).
What you get
Federal tax credit of up to $1,125 (single) or $1,500 (joint, both 65+) on Schedule R of Form 1040.
Tips that matter
Income thresholds are low — most filers don't qualify, but those who do should always claim. Free filing help from IRS VITA / TCE / AARP Tax-Aide programs (find at irs.treasury.gov/freetaxprep).
How to apply
File Schedule R with your federal Form 1040.
State-level help on top of this
Most states layer their own programs on top of this federal one — pharmacy assistance, property tax relief, state Medicaid waivers. Pick your state to see what's available where you live.