Table of Contents
Future developments. For the latest information about developments related to Pub. 524, such as legislation enacted after it was published, go to irs.gov/pub524.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled.
This publication explains:
Who qualifies for the credit for the elderly or the disabled, and
How to figure the credit.
You may be able to take the credit for the elderly or the disabled if:
You are age 65 or older at the end of 2016, or
You retired on permanent and total disability and have taxable disability income.
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
554 Tax Guide for Seniors
Form (and Instructions)
Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled
See How To Get Tax Help , near the end of this publication, for information about getting this publication and form.
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