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Form Schedule R Credit for the Elderly or the Disabled

Form Schedule R Credit for the Elderly or the Disabled

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INSTRUCTIONS: CREDIT FOR THE ELDERLY OR THE DISABLED SCHEDULE R

 

Your filing status, age, and income determine this credit.  If filing jointly, it is also based on your spouse’s age and income.  You can take the credit if you were 65 or older at the end of 2011.  The credit will apply if you are under the age of 65 and the following conditions apply:

· you were permanently and totally disabled on the day you retired

· you received taxable disability income for 2011

· you had not reached your mandatory retirement age on January 1, 2011

“Credit for the Elderly or the Disabled Schedule R Step 1”

Only check the box that applies in Part I.  If you checked box 1, 3, 7, or 8, skip part II entirely and complete Part III.  Otherwise, complete Part II and III. 

“Credit for the Elderly or the Disabled Schedule R Step 2”

If box 2, 4, 5, 6, or 9 was selected in Part I and a physician’s statement for 1983 was not provided for an earlier year, a physician needs to complete the following:

·  you were permanently and totally disabled on the date you retired

·  you were permanently and totally disabled on January 1, 1976 or January 1, 1977 if you retired before 1977

You do not have to file the statement with this form, but you need to check the box on line 2 in Part II to certify the following:

· you filed or got a physician’s note in the earlier year

· your were permanently and totally disabled during 2011

· you were unable to perform any substantial activity in 2011 because of your physical or mental condition

“Credit for the Elderly or the Disabled Schedule R Step 3”

If you checked box 2, 4, 5, 6, or 9 in Part I, use the chart provided on page R-3 of the following document for line 11: http://www.irs.gov/pub/irs-pdf/i1040sr.pdf.

“Credit for the Elderly or the Disabled Schedule R Step 4”

On line 13a, enter any social security benefits you received for 2011 that are not taxable.  Enter any tier 1 railroad retirement benefits treated as social security as well. 

“Credit for the Elderly or the Disabled Schedule R Step 5”

For line 13b, enter total amounts of veteran’s pensions and other pensions. 


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