Credit for the Elderly or the Disabled is based on your filing status, age, and income. If you are married filing a joint return, it is also based on your spouse's age and income. You may be able to take this credit if either of the following applies:
1. You were age 65 or older December 31, or
2. You were under age 65 on December 31 and you meet all of the following:
a. You were permanently and totally disabled on the date you retired. If you retired before 1978, you must have been permanently and totally disabled on January 1, 1977 or January 1, 1978.
b. You received taxable disability income
c. On January 1, you had not reached mandatory retirement age (the age when your employer's retirement program would have required you to retire).
Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit.
If you were a nonresident alien at any time during the tax year, you may be able to take the credit only if your filing status is married filing jointly.
For more information see IRS Instructions for Schedule R.