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

OMB No. 1545-0074

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

Credit for the Elderly or the Disabled
©

Attach to Form 1040.

©

2008

See Instructions for Schedule R (Form 1040).

Name(s) shown on 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 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 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 2008:

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
7
not retired on permanent and total disability

8

You were 65 or older and you lived apart from your spouse for all of
2008
8

9

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

Married filing
jointly

Married filing
separately

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

Check only one box:
1

3

Yes

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

No

© Complete Parts II and III.

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 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 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) 2008

Schedule R (Form 1040) 2008

Part III
10

TIP

12
13

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

%

©

You must complete line 11.

No

©

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

%

%

17
18
19

%

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 2008.

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

Yes

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

15

2

Figure Your Credit

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

%

11

12

13a

13b

13c

15

16
17
18

20

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)

21

Enter the amount from Form 1040, line 46

21

22

Enter the total of any amounts from Form 1040, lines 47 and 48

22

23

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 49

24

19
20

Schedule R (Form 1040) 2008