Last Updated : January 14, 2009
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Schedule R

Schedule R

Credit for the Elderly or Disabled

Taxpayer can use Schedule R to figure the credit for the elderly or the disabled. This form can be used only by 1040 filers. If filing Form 1040A, then use Schedule 3 to clam this credit.

This credit is based on taxpayer’s filings status, age, and income. If taxpayer is married filing a joint return, it is also based on taxpayer’s age and income. Taxpayer may be able to take this credit if either of the following applies;

  1. Taxpayer is either age 65 or older, or
  2. Taxpayer is under age 65 at the end of the year and meet all of the following conditions.
    • Taxpayer is permanently and totally disabled on the date of retirement.
    • Taxpayer received taxable disability income during the year.
    • On beginning of the year, taxpayer has not reached the retirement age.

This credit is not available to married persons filing separate returns and nonresident aliens. It is available to nonresident aliens if his/her filing status is married filing jointly.

Generally, if taxpayer is married at the end of the year, he/she must file a joint return to claim this credit. However, taxpayer may be able to claim the credit on a separate return if taxpayer and spouse lived apart for the entire year. If taxpayer’s filing status is head of household, he/she may be able to claim the credit even if spouse lived with taxpayer during the first 6 months of the year.

Part 1 – Filing Status Age
All fields in this part 1 are calculated, not required to check manually any checkbox. The program will check the applicable box on the base of information entered on the Main Information Worksheet.

Part 2 – Statement of Permanent and Totally Disabled
If applicable to the taxpayer, then check the box on line 2. This box should only be checked if box 2, 4, 5, 6, or 9 in Part 1 is checked.

Taxpayer must check the box on line 2, to certify all three of the following;

  1. Taxpayer filed or got a physician’s statement in an earlier year.
  2. Taxpayer was permanently and totally disabled during the year.
  3. Taxpayer was unable to engage in any substantial gainful activity during the year because of his/her physical or mental condition.

Part 3 – Figure Your Credit

Line 10:
The program calculates line 10 automatically based on the checkbox checked on Part 1 of this form.

Line 11:
The program calculates line 11 automatically based on the checkbox checked on Part 1 of this form.

Line 13a:
Enter on this line social security benefits (before deductions of Medicare premiums) taxpayer (and spouse if filing a joint return) received during the year that are not taxable. Also, enter any tier 1 railroad retirement benefits treated as social security that are not taxable.

The program enters amount on this line from Form 1040, difference of line 20a and line 20b.

Line 13b:
Enter manually on this line total of the following types of income that taxpayer (and spouse if filing joint return) received during the year.

  • Veterans’ pensions (but not military disability pensions).
  • Any other pensions, annuity, or disability benefit that is excluded from income under any provision of federal law other than the Internal Revenue Code. Do not include amounts that are treated as a return of taxpayer’s cost of a pension or annuity.

Line 14:
Program enters the amount of AGI from Form 1040.

Line 15:
The program calculates line 15 automatically based on the checkbox checked on Part 1 of this form.

Line 21:
Program enters the amount of Total Tax before Credits and other taxes from Form 1040.

Line 23:
This is the amount of credit for the elderly or disabled. The program enters the smaller of line 20 or line 23 here and on Form 1040.

 

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