Publication 524

Publication 524

A form published by the IRS explaining the tax credit available for disabled or elderly persons whose incomes do not exceed certain limits. Publication 524 shows who qualifies for the credit and how qualified persons may claim it.
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For more information, including limits on AGI and Nontaxable Income, see IRS Publication 524, Credit for the Elderly or the Disabled.
* Publication 524: Credit for the Elderly or Disabled
Specifics concerning eligibility, definitions for disability, and income limits for individuals and couples filing jointly are found in my book or in the Internal Revenue Service's Publication 524: Credit for the Elderly or the Disabled.