Deductions & credits

if your income is low enough and generally 65 or over and adjusted gross income (AGI)

with a filing  status other than joint return  AGI less than $17,500 

or if filing jointly one spouse AGI less than $20,000

or filing jointly and both 65 or over AGI less than $25,000

or married filing separately AGI less than $12,500

there is a credit for the elderly computed on schedule R.