The tax credit is available to every citizen and resident who is 65 or older at any time during the tax year. Taxpayers who are under 65 years of age can still claim the tax credit if they are retired on permanent and total disability, or if they receive taxable disability income during the year and do not reach the mandatory retirement age by the first day of the tax year.
Click
here for an IRS tool to help you determine if someone qualifies for the
credit for the elderly or disabled.
https://www.irs.gov/help/ita/do-i-qualify-for-the-credit-for-the-elderly-or-disabled