Schedule 3 (1040A) Credit for the Elderly or the Disabled for Form 1040A Fi

Schedule 3

Department of the Treasury—Internal Revenue Service

(Form 1040A)

Credit for the Elderly or the Disabled
for Form 1040A Filers
(99)

2008

OMB No. 1545-0074

Name(s) shown on Form 1040A

Your social security number

You may be able to take this credit and reduce your tax if by the end of 2008:
● You were age 65 or older

or

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

But you must also meet other tests. See the separate instructions for Schedule 3.
TIP
In most cases, the IRS can figure the credit for you. See the instructions.

Part I

If your filing status is:

And by the end of 2008:

Check the
box for your
filing status
and age

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

1 You were 65 or older

Check only one box:
1

2 You were under 65 and you retired on permanent
and total disability
2
3 Both spouses were 65 or older

3

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

Married filing
jointly

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 2008
8

Married filing
separately

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

Part II
Statement of
permanent
and total
disability
Complete this part
only if you checked
box 2, 4, 5, 6,
or 9 above.

If:

9 You were under 65, you retired on permanent and
total disability, and you lived apart from your
spouse for all of 2008
9
Yes

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

No

© Complete Parts II and III.

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 2008, check this box
● If you checked this box, you do not have to get another statement for 2008.
● If you did not check this box, have your physician complete the statement on
page 4 of the instructions. You must keep the statement for your records.

For Paperwork Reduction Act Notice, see Form 1040A instructions.

Cat. No. 12064K

Schedule 3 (Form 1040A) 2008

Schedule 3 (Form 1040A) 2008

Part III

10

Figure your
credit

Page

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

12
13

Enter:
$5,000
$7,500
$3,750

Yes

© You must complete line 11.

No

© Enter the amount from line 10

2

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.
For more details on what to include on line 11, see
TIP
the instructions.

11

If you completed line 11, enter the smaller of line 10 or line 11; all
others, enter the amount from line 10.

12

Enter the following pensions, annuities, or
disability income that you (and your spouse if
filing a joint return) received in 2008.
a Nontaxable part of social security benefits
and
Nontaxable part of railroad retirement benefits
treated as social security (see the instructions). 13a
b Nontaxable veterans’ pensions
and
Any other pension, annuity, or disability benefit
that is excluded from income under any other
provision of law (see the instructions).
13b

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. 13c
14
Enter the amount from Form 1040A, line 22.
14
15
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
15
16
Subtract line 15 from line 14. If zero or less,
enter -0-.
16
17
Enter one-half of line 16.
17
18
Add lines 13c and 17.
19
Subtract line 18 from line 12. If zero or less, stop; you cannot take
the credit. Otherwise, go to line 20.
20
Multiply line 19 by 15% (.15).
Enter the amount from Form 1040A, line 28, minus any amount on
21
Form 1040A, line 29.
22
Credit for the elderly or the disabled. Enter the smaller of line 20
or line 21 here and on Form 1040A, line 30.

18
19
20
21
22
Schedule 3 (Form 1040A) 2008