Is it possible to deduct the Elderly or disabled credit on tax return?

It is possible to deduct the elderly credit on the tax return if the person’s age is 65 years or more. Disabled credit on tax return is applicable to people who have got some genuine disabilities. In the case of the elderly credit, the person should be having the age 65 or above before January 1st of the current taxable year. Both the elderly and disabled credit is 15% of the base amount after reductions. There will be some initial base amounts at first depending on certain criterion. The base amount is reduced under some conditions which include railroad retirement benefits, social security, annuity and tax free pension. They are also reduced if one half of the adjusted gross income exceeds 7,500$ in case the tax return is filed as a single one or 10,000$ in case the tax return is filed as a joint one or 5,000$ in case if you are married and separated. This is applicable to both elderly and disabled tax returns. These benefits will not be available if the income exceeds above a certain limit. These special benefits are also available for non resident aliens, married tax payers. Disabled persons and in case of separate tax return filing.