Take a moment to review what you have covered in this lesson.

The credit for the elderly or the disabled is a nonrefundable credit which allows taxpayers to reduce their liability. Due to the income limitations, very few taxpayers are eligible to receive this credit.

The credit is based on filing status, age, and income. The credit is calculated and reported on Form 1040, Schedule R, or Form 1040A, Schedule 3.

Use the Volunteer Resource Guide as a reference to answer the following questions.