To qualify for the Credit for
the Elderly or
the Disabled, an individual must meet the following criteria:
You are a qualified individual for this credit if you are a
U.S. citizen or resident alien, and either of the following
applies.
1. You were age 65 or older at the end of 2018.
2. You were under age 65 at the end of 2018 and all
three of the following statements are true.
a. You retired on permanent and total disability (explained later).
b. You received taxable disability income for 2018.
c. On January 1, 2018, you had not reached mandatory retirement age (defined later under Disability
income).
Additional information can be found in the IRS Publication 524 https://www.irs.gov/pub/irs-pdf/p524.pdf:(