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Publication 524 - Introductory Material


Future developments. For the latest information about developments related to Pub. 524, such as legislation enacted after it was published, go to

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.

Comments and suggestions.    We welcome your comments about this publication and your suggestions for future editions.

  You can send us comments from Click on “More Information” and then on “Give us feedback.

  Or you can write to:

Internal Revenue Service 
Tax Forms and Publications 
1111 Constitution Ave. NW, IR-6526 
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.

Ordering forms and publications.    Visit to download forms and publications. Otherwise, you can go to to order current and prior-year forms and instructions. Your order should arrive within 10 business days.

Tax questions.   If you have a tax question not answered by this publication, check and How To Get Tax Help at the end of this publication.

Useful Items - You may want to see:


  • 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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