You can find this credit in the Deductions and Credits section under Other Deductions and Credits, however, it is a very difficult credit to qualify for. This is because it is a Non-Refundable credit which means it will decrease your tax liability but will not be refunded to you. Also, the limit for the income is slightly over the standard deduction.
For example. If you are 65 your standard deduction would be $16,550. You cannot claim the credit if your line 11 is more than $17,500 or your total of your nontaxable SS, pensions or disability is more than $4,999. Since you cannot have income on line 11 of more than $17,500, the maximum credit comes out to $46, but you have to hit the perfect spot in order to get any credit.
Schedule R instructions
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