From William Perez,
Your Guide to Tax Planning: U.S..
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The Credit for the Elderly or Disabled provides a tax credit for certain qualifying individuals. You figure your tax credit on Schedule R (for Form 1040) or Schedule 3 (for Form 1040A).

To qualify for this tax credit, you must be:

• Age 65 or older, or
• Retired on permanent and total disability and have taxable disability income.

Additionally, your adjusted gross income (Form 1040, line 37) must be less than the following limits:

• Single: $17,500
• Married Filing Jointly: $20,000 with one spouse eligible, or $25,000 with both spouses eligible
• Married Filing Separately: $12,500
• Head of Household: $17,500
• Qualifying Widow(er): $17,500

Credit for the Elderly and Disabled Forms and Instructions

Schedule R (for Form 1040)
Instructions for Schedule R
Schedule 3 (for Form 1040A)
Instructions for Schedule 3
Claiming the Credit for the Elderly (IRS Tax Tip 2006-47)