Introduction This . concerns people with disabilities and those who care for them. It includes highlights about: •Income, •Itemized deductions, •Tax credits, •Household employers, and •Business tax incentives. You will find most of the information you need to complete your tax return in its instructions. This publication contains the following: •Income oDependent Care Benefits oSocial Security and Railroad Retirement Benefits oDisability Pensions oMilitary and Government Disability Pensions oOther Payments •Itemized Deductions oMedical Expenses oImpairment-Related Work Expenses •Tax Credits oChild and Dependent Care Credit oCredit for the Elderly or the Disabled oEarned Income Credit •Household Employers •Business Tax Incentives •How To Get Tax Help oThe Taxpayer Advocate Service Is Here To Help You oLow Income Taxpayer Clinics