Unless a taxpayer is disabled, the tax credit for the elderly or disabled is available only if the taxpayer is at least 59 1/2 years old.

Name: Unless a taxpayer is disabled, the tax credit for the elderly or disabled is available only if the taxpayer is at least 59 1/2 years old.
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The tax credit for the elderly or disabled is available to taxpayers who are 65 years or older, or under 65 if they are retired on permanent and total disability.

Unless a Taxpayer Is Disabled, the Tax Credit for the Elderly