A non-refundable tax credit available for taxpayers who are aged 65 or over, or who are permanently and totally disabled. The Elderly and Disabled Credit is designed to provide a measure of financial relief for low-income senior citizens and taxpayers who are unable to engage in any kind of gainful employment as a result of their disability. The Elderly and Disabled Credit is claimed on Schedule R of the 1040, or part 3 of the 1040A. Married couples must file jointly to claim the credit, and income and Social Security benefit limitations also apply. A physician must certify that the taxpayer meets the IRS' criteria for disability in writing the first year that the credit is claimed.