Schedule R (1040) Credit for the Elderly or the Disabled

Caution: DRAFT FORM
This is an advance proof copy of an IRS tax form.
It is subject to change and OMB approval before it
is officially released. You can check the scheduled
release date on our web site (www.irs.gov).
If you have any comments on this draft form, you can
submit them to us on our web site. Include the word
DRAFT in your response. You may make comments
anonymously, or you may include your name and
e-mail address or phone number. We will be unable
to respond to all comments due to the high volume
we receive. However, we will carefully consider
each suggestion. So that we can properly consider
your comments, please send them to us within 30
days from the date the draft was posted.

1
TLS, have you
transmitted all R
text files for this
cycle update?

Date

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
SCHEDULE R (FORM 1040), PAGE 1 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 203 mm (8") 3 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Date

Signature

O.K. to print
Revised proofs
requested

OMB No. 1545-0074

Schedule R
(Form 1040)
Department of the Treasury
(99)
Internal Revenue Service

Action

Credit for the Elderly or the Disabled
©

f
o
s
a
7
t
0
f
0
a
2
r
/
D /17
5
0

Attach to Form 1040.

Name(s) shown on Form 1040

2007

©

See Instructions for Schedule R (Form 1040).

Attachment
Sequence No.

16

Your social security number

You may be able to take this credit and reduce your tax if by the end of 2007:

● You were under age 65, you retired on permanent and total disability, and
you received taxable disability income.

● You were age 65 or older or

But you must also meet other tests. See page R-1.
TIP

In most cases, the IRS can figure the credit for you. See page R-1.

Part I

Check the Box for Your Filing Status and Age

If your filing status is:

And by the end of 2007:

Single,
Head of household, or
Qualifying widow(er)

1

You were 65 or older

2

You were under 65 and you retired on permanent and total disability 2

3

Both spouses were 65 or older

4

Both spouses were under 65, but only one spouse retired on
permanent and total disability
4

5

Both spouses were under 65, and both retired on permanent and total
disability
5

6

One spouse was 65 or older, and the other spouse was under 65 and
retired on permanent and total disability
6

7

One spouse was 65 or older, and the other spouse was under 65 and
not retired on permanent and total disability
7

8

You were 65 or older and you lived apart from your spouse for all of
2007
8

9

You were under 65, you retired on permanent and total disability, and
you lived apart from your spouse for all of 2007
9

Married filing
jointly

Married filing
separately

Did you check
box 1, 3, 7,
or 8?
Part II

Check only one box:

Yes

© Skip Part II and complete Part III on the back.

No

© Complete Parts II and III.

1

3

Statement of Permanent and Total Disability (Complete only if you checked box 2, 4, 5, 6, or 9 above.)

If: 1 You filed a physician’s statement for this disability for 1983 or an earlier year, or you filed or got a
statement for tax years after 1983 and your physician signed line B on the statement, and
2 Due to your continued disabled condition, you were unable to engage in any substantial gainful activity
©
in 2007, check this box
● If you checked this box, you do not have to get another statement for 2007.
● If you did not check this box, have your physician complete the statement on page R-4. You must
keep the statement for your records.
For Paperwork Reduction Act Notice, see Form 1040 instructions.

Cat. No. 11359K

Schedule R (Form 1040) 2007

1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
SCHEDULE R (FORM 1040), PAGE 2 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 203 mm (8") 3 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Schedule R (Form 1040) 2007

Part III
10

Figure Your Credit

TIP

12
13

Yes
No

You must complete line 11.

©

Enter the amount from line 10
on line 12 and go to line 13.

If you checked (in Part I):
● Box 6, add $5,000 to the taxable disability income of the
spouse who was under age 65. Enter the total.
● Box 2, 4, or 9, enter your taxable disability income.
● Box 5, add your taxable disability income to your spouse’s
taxable disability income. Enter the total.

If you completed line 11, enter the smaller of line 10 or line 11; all others, enter the
amount from line 10
Enter the following pensions, annuities, or disability income that
you (and your spouse if filing a joint return) received in 2007.

%

%

17
18
19
20
21

11

For more details on what to include on line 11, see page R-3.

b Nontaxable veterans’ pensions and any other
pension, annuity, or disability benefit that is
excluded from income under any other provision of
law (see page R-3).
c Add lines 13a and 13b. (Even though these income items are
not taxable, they must be included here to figure your credit.)
If you did not receive any of the types of nontaxable income
listed on line 13a or 13b, enter -0- on line 13c
14 Enter the amount from Form 1040,
14
line 38

16

10

©

a Nontaxable part of social security benefits and
nontaxable part of railroad retirement benefits
treated as social security (see page R-3).

15

2

f
%
o
s
a
7
t
0
f
0
a
2
r
/
D /17%
5
0
Enter:
$5,000
$7,500
$3,750

If you checked (in Part I):
Box 1, 2, 4, or 7
Box 3, 5, or 6
Box 8 or 9
Did you check
box 2, 4, 5, 6,
or 9 in Part I?

11

Page

If you checked (in Part I): Enter:
Box 1 or 2
$7,500
Box 3, 4, 5, 6, or 7
$10,000
Box 8 or 9
$5,000
Subtract line 15 from line 14. If zero or
less, enter -0Enter one-half of line 16

%

12

13a

13b

13c

15

16
17

Add lines 13c and 17
Subtract line 18 from line 12. If zero or less, stop; you cannot take the credit. Otherwise,
go to line 20
Multiply line 19 by 15% (.15)
Enter the amount from Form 1040, line 44, minus the amount,
21
if any, on Form 1040, line 47

18
19
20

22
23

22
Enter the amount from Form 6251, line 31 (see page R-3)
Subtract line 22 from line 21. If zero or less, stop; you cannot take the credit

23

24

Credit for the elderly or the disabled. Enter the smaller of line 20 or line 23 here and
on Form 1040, line 48

24

Printed on recycled paper

Schedule R (Form 1040) 2007